08 M

8 | Explanatory Note
This explanation is also available in English on the internet. Look at www.belastingdienst.nl. Diese Anleitung steht im Internet auch in deutscher Sprache zur Verfgung. Siehe hierzu www.belastingdienst.nl.

Did you migrate to or from The Netherlands in 2008? If so, this has consequences for your tax. By means of your M income tax return, we will determine whether you have to pay tax or will receive a tax refund. Take note! When processing the tax return for 2008, we pay extra attention to the deductible item donations.

12345

8
Overview of income and deductible items

OvervIew Of INcOme aND DeDucTIble ITems

Take note!
Did you not opt for resident taxpayer status for the period abroad in 2008, and would you like to calculate your threshold income or aggregate income by means of this overview? In that case, you also need to take your foreign income in the period abroad in 2008 into account when completing this overview. See the explanation on page 2

Box 1
Profit Wages Tips and other income Pension and benefits Foreign present income

Reproduce the amounts from the tax return

question 10m en 18m question 19a en 20a question 19d en 20d question 21a en 22a question 24a en 25a

Public transport question 28c en 29c commuting allowance Deduction due to no or question 36s en 37t little owner-occupied home debt Expenses for the provision question 46g en 47g of income Add Deductible items

+
B

Foreign previous income question 26a en 27a Income from other activities Provided assets question 30c en 31c question 32c en 33c

Alimony and suchlike Maintenance of children < 30 years of age Weekend visit of a seriously disabled person Medical expenses/ extraordinary expenses Study costs/ educational expenses Costs for a registered or listed building Waived venture capital

question 60a en 61a question 62a en 63a question 64a en 65a question 66a en 67a question 68a en 69a question 70a en 71a question 72a en 73a

Alimony or related question 38c en 39c redemption payments Periodical benefits or question 40f en 41f related redemption payments Other income question 42c en 43c Negative personal allowance Refunded premiums. and suchlike Add question 44a en 45a question 48c en 49c

+ + /
A

Donations

question 74e/f en 75e/f

Balance for an owner- question 36p/q en 37q/r occupied home Add, but if the balance for an owner-occupied home is negative, deduct Income Box 1

Remainder of the personal question 76a en 77a allowance from previous years Add Personal allowance

+
C

Total income Reproduce from A Debuctible items Reproduce from B Exempt income question 91a

+
D

Add
Deduct Personal allowances Reproduce from C Deduct Income from labour and property Offsettable losses Deduct Taxable income from labour and property Reproduce the amounts from the tax return
F E

Box 2
Gains from a substantial interest Exempt income

question 50h/i en 51h/i question 91b

Box 3

Reproduce the amount from the tax return

Deduct Personal allowance insofar as it has not been deducted in box 1 and box 3 Deduct Taxable income from a substantial interest Offsettable losses Deduct Income from a substantial interest

Gains from savings and investments question 55k en 58k Personal allowance insofar as it has not been deducted in box 1 Deduct Taxable income from savings and investments

Overview of income and deductible items

You can enter your income and deductible items in the overview on page 1, on the tax return. This gives you an overview of your taxable income in the three boxes. You can compare this information with the information on your assessment notice at a later stage. Therefore, keep your overview in a safe place.

How do you determine what you need to pay or will be refunded?

With the overview on page 1, you calculate the amount of the assessment using the calculation tool in this explanation on page 84. You can compare this information with the information on your assessment notice at a later stage.

Threshold income
Did you have any medical expenses or other extraordinary expenses or donations? In that case, you need to calculate a threshold amount. This is the non-deductible part of the expenses. The threshold amount depends on your threshold income and possibly that of your (tax) partner. In your tax return, do you opt for resident taxpayer status for your period abroad in 2008? In that case, your threshold income is the total of your income and deductible items in the three boxes, but without your personal allowances and offsettable losses from previous years. The personal allowances are mentioned separately in the overview. That way, it is easier for you to determine your threshold income. For each deductible item with a threshold, you can calculate the threshold amount and the deductible amount using the overview and a calculation tool.

Special rules for calculating the assessment

In a number of cases, special rules apply to the calculation of the assessment. This is the case if in 2008: You turned 65 years of age You had foreign assets or foreign income You were not covered by the national insurance schemes or the Health and Care Insurance Act during a period You were eligible for exemptions from the premiums towards the national insurance schemes and the income-related contribution towards the Health and Care Insurance Act, because you were registered as a conscientious objector You will receive a payable assessment of no more than 42, or if the refundable amount is no more than 13 You had income regarding question 97g and 97h for which you request adjustment or relief of the income-related contribution towards the Health and Care Insurance Act You still had an offsettable loss from a substantial interest, but no longer have the substantial interest In these cases, the use of the calculation tool is not always appropriate.

Take note!
Do you not opt for resident taxpayer status for the period abroad in 2008? In that case, you need to determine your threshold income by completing the overview - as far as the period abroad is concerned as if you had opted for resident taxpayer status. In this case, you should take your Dutch and your foreign income, deductible items and assets into account.

More information about calculating the assessment can be

obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Take note!
If you received exempted income as an official with an international organisation in 2008, you must add the exempted income from question 23 to the threshold income.

Premium percentage for the national insurance schemes

Were you insured by the State pension insurance scheme (AOW), the Surviving dependants pension insurance scheme (Anw) and the Exceptional medical expenses insurance scheme (AWBZ)? In that case, your premium due amounts to 31.15% of a maximum of 31,589 in box 1 (income from labour and property). Your maximum premium, in that case, is 9,839. If you are 65 years of age or older, you no longer need to contribute towards the AOW. In that case, the maximum of your premium is 13.25% of 31,589, which is 4,185. Below you will find the applicable annual percentages for the three national insurance schemes. AOW 17.90% Anw 1.10% AWBZ 12.15% + Total: 31.15%

Aggregate income
For the elderly persons tax credit, your aggregate income may not exceed a certain amount. The aggregate income is the total of your income and deductible items in the three boxes, but without your offsettable losses from previous years. For the question about the elderly persons tax credit, you can calculate the aggregate income using the overview and a calculation tool.

Take note!
If you do not opt for resident taxpayer status for the period abroad in 2008, you need to determine your aggregate income by completing the overview - as far as the period abroad is concerned - as if you had opted for resident taxpayer status. In this case, you should take your Dutch and your foreign income, deductible items and assets into account.

Income-related contributions towards the Health and Care Insurance Act

You pay your premiums for healthcare insurance directly to your healthcare insurer. In addition, you owe the government an income-related contribution. This contribution is a percentage of your income and is withheld from your wages or benefits. Did you have profits from a company, income from other activities or periodical benefits and provisions? In that case, you will receive a (provisional) tax assessment for the Health and Care Insurance Act (Zvw). If you have only received a wage or a benefit, you will not receive an assessment for the Health and Care Insurance Act. In that case, the

Take note!
If you received exempted income as an official with an international organisation in 2008, you must add the exempted income from question 23 to the aggregate income.

income-related contribution has already been withheld from your wages or benefits. No tax credits apply to the assessment for the Health and Care Insurance Act. They do apply to the assessment for income tax and premiums for the national insurance schemes.

Example 2
As in example 1, but now you do have a tax partner. Your tax partner has an income of 8,000. The tax on this amounts to 2,688. The general tax credit is 2,074 and the employed persons tax credit is 141. In total 2,215. Your tax partners payable tax is 2,688 minus 2,215 = 473. Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset against your payable tax. An amount of 801 remains. Because you had a tax partner, a maximum of what your tax partner owes, is refunded to you. In this example, that amounts to 473.

Tax credits
We take tax credits into account when determining the amount you need to pay or will be refunded. These are reliefs on the payable income tax and premiums for national insurances. As a result, you pay less tax. The entitlement to certain tax credits depends on your personal circumstances. Your entitlement to tax credits is also influenced by whether or not you opt for resident taxpayer status for the period abroad. All taxpayers are entitled to the general tax credit. If you are working, you are also eligible for the employed persons tax credit. And do you have children? In that case, you may be eligible for the tax credit for parental leave. Were you employed or were you receiving benefits? In such cases, your employer or benefits agency has already taken the following credits into account: general tax credit employed persons tax credit (single) elderly persons tax credit life savings credit usually, young disabled persons tax credit As a result, you have already paid less payroll tax on your wages or benefits. You can apply for some credits. You can do this with the income tax return for the year 2008. You can find more information in the explanations for questions 78 through to and including 83.

Example 3
As in example 2, only your tax partner has an income of 50,000. The tax on this amounts to 19,501. The general tax credit is 2,074 and the employed persons tax credit is 1,443. Total 3,517. Your tax partners payable tax is 19,501 minus 3,517 = 15,984. Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset against your payable tax. An amount of 801 remains. Because your tax partner owes more tax than 801, an amount of 801 is refunded to you. We calculate the amount to be refunded on the basis of your tax return and your tax partners information. You will receive notice about this. You can find more information in the explanations for questions 78 and 79. You can find more information about tax partnership in the explanation for question 2.

Take note!
You must have had the same tax partner for more than six months in 2008. Otherwise, you are not eligible for a tax credit refund. It is irrelevant whether or not you opted to be considered as tax partners during the whole of 2008, (see Conditions for tax partnership if you were single and living together on page 13). If you were unable to meet this condition because your tax partner died, we only check the condition that your tax partner owes sufficient tax. Were you unable to meet the six-month condition for another reason? In that case, we will not refund the tax credit.

Tax credit refund

The maximum amount of the tax credit is the income tax and national insurance premium due (see example 1). An exception applies to tax partners. If you had little or no income in 2008, we will take the tax owed by your tax partner into account. In that case, you may be entitled to a tax credit refund. The maximum amount for the unsettled tax credit is your tax partners payable tax (see examples 2 and 3). It concerns the total of the following tax credits that cannot be deducted (completely) because you owe insufficient tax: general tax credit employed persons tax credit (supplementary) combination tax credit parental leave tax credit life savings credit Were you residing in Belgium and did you not opt for resident taxpayer status? In that case, you are only eligible for a tax credit refund, if you yourself had taxable income in The Netherlands in 2008.

Take note!
Were you younger than 30 years of age on 31st December 2007? And were you supported in large by your parents for more than six months in 2008? In that case, you are not eligible for a general tax credit refund. Support in large means a minimum of 400 per quarter.

Offsettable losses
Your income in box 1 or 2 may be negative in a certain fiscal year , for example because you suffered a company loss. In that case, this negative income is an offsettable loss. We automatically offset a loss in box 1 against positive income in one or more of the three preceding years. A loss in box 2 is automatically offset against positive income in the previous year. Do you still have an unsettled loss from previous years? In that case, we will take this into account when determining your final assessment for 2008.

Example 1
You have no tax partner. Your wages are 4,000. The tax on this amounts to 1,344. The general tax credit is 2,074 and the employed persons tax credit is 71. In total 2,145. You can offset a maximum of 1,344 for tax credit: the amount of calculated tax. The remainder of the tax credit, ( 801), cannot be offset. We will not refund this amount.

More information about offsettable losses can be obtained

from the Foreign Revenue Phone Line: +31 55 538 53 85.

cONTeNTs
OvervIew Of INcOme aND DeDucTIble ITems fIlINg The Tax reTurN 1 2 Living abroad during part of 2008 If you had a tax partner or not Profits from a company Only for the period in which you lived in The Netherlands 1 6 8 13 37 Owner-occupied home Only for the period in which you lived abroad 33 38, 39 Alimony received or related redemption payments 40, 41 Periodical benefits received or related redemption payments 42, 43 Other income 44, 45 Amount received for expenses that were deducted in a previous tax return 46, 47 Expenses for the provision of income 48, 49 Redeemed annuity or other negative expenses for the provision of income 50, 51 Income from a substantial interest 8 9 Profits from a company: co-entitled person in a company Profits from a company: entrepreneurs credit 18 52 Conservable income 18 20 53 Assets Only for the period in which you lived in The Netherlands 54 Debts Only for the period in which you lived in The Netherlands 55 Gains from savings and investments Only for the period in which you lived in The Netherlands 56 Assets For the period in which you lived abroad, or for the whole of 2008 57 Debts For the period you were living abroad, or for the whole of 2008 58 Gains from savings and investments For the period in which you were living abroad, or for the whole of 2008 59 Specification of savings and suchlike abroad 60, 61 Alimony or other paid maintenance obligations 26 27 28 62, 63 Maintenance expenses for children younger than 30 years of age 64, 65 Expenses for weekend visits of seriously disabled persons 57 46 45 38 36 Owner-occupied home Only for the period in which you lived in The Netherlands 29

3-10

15 15

38 39

3 4

Profits from a company:exempt profit components Profits from a company: non-deductible or partially deductible costs and expenses Profits from a company: profits from the marine industry Profits from a company:investment schemes Profits from a company: changes in acceptable reserves

15 16 16 18

40 41

5 6 7

43 43

10 Profits from a company: taxable profit 11-18 Profits from a company Only for the period in which you lived in abroad 19, 20 Wages or sickness benefit from The Netherlands 21, 22 Old-age pension, pension, annuity or other benefit from The Netherlands 23 Exempted income as an official with an international organisation 24, 25 Foreign income from present employment 26, 27 Foreign income from previous employment 28, 29 If you commuted by public transport 30, 31 Extra income or income as a freelancer, home help, artist or professional athlete 32, 33 Provided assets 34, 35 Freelance income, extra income or provided assets

20 21

49

50

22

51

23 24 24 25

55

55 56 57

58

cONTeNTs
66, 67 Medical expenses or other extraordinary expenses 68, 69 Study costs or other educational expenses 70, 71 Costs for a registered or listed building in The Netherlands 72, 73 Waived venture capital 74, 75 Donations 76,77 Remainder of the personal allowance for previous years 78 General tax credit refund 79 Special increase of tax credit 80 Parental tax credits 81 65 years of age or older 82 Young disabled persons tax credit 83 Tax credit for social investments or direct investments in venture capital 84 Trust fund 85, 86 Dutch dividend, taxable income from lottery and betting or interest on certain foreign savings balances 87, 88 Income on which review interest is owed 89 Relief for the prevention of double tax 90 Income on which no Dutch tax may be levied 91 Dutch income on which no Dutch income tax may be levied 92 Compulsory insurance for national insurance schemes 93 Compulsory insurance: income 94 Compulsory insurance: deductible items 95 Compulsory insurance: premium income 96 Correction or reduction of your premium income 97 Income that was subject to the Health and Care Insurance Act 60 68 calculaTINg Tax calculaTION TOOl TO DeTermINe The INcOmecONTrIbuTION TOwarDs The healTh aND care INsuraNNce acT (Zvw) 85 94 69 69 70 72 72 73 74 75 75

76 76

76 77 78 78 80 80 81

82 82 82

83

fIlINg The Tax reTurN

Type of return
You received the M-form. This form is intended for people who migrated to or from The Netherlands in 2008. The Dutch Tax Administration will regard you as a resident taxpayer for the period in which you lived in The Netherlands. You will be regarded as a non-resident taxpayer for the period in which you lived abroad and received income from, or owned assets in, The Netherlands. Would you like to submit or change a bank account number for other tax assessments or tax refunds? In that case, use the form Wijziging rekeningnummer, which you can download from www.belastingdienst.nl or send a separate letter to your tax office. If you wish to use a foreign bank account number, do not enter a number. In that case, you will receive a letter in which you can mention your account number and bank details.

Take note!
You cannot use the tax return program on the Internet.

Your name and address

The front page of the tax return mentions your name and address that are known to us. If this information is incorrect or if you want to change it, you need to let us know. You can use the form Adreswijziging doorgeven buitenland, which you can download from www.belastingdienst.nl. If you live in The Netherlands, you do not need to inform the Tax Administration of these changes separately.

Returning the tax return on time

The front page of the tax return form mentions the return address and a due date for your tax return. Your tax return must be filed before 1st July 2009. If you file your tax return before 1st April 2009, you will receive notice from us before 1st July 2009. If you wish to file your tax return after 1st July 2009, you need to file a written request for postponement. Send your request to: Belastingdienst, Postbus 2523, 6401 DA HEERLEN. See also the explanation under Assessment on this page.

Decease
If you are taking care of a tax return for someone who was living abroad and died, we are often not informed about this. In order to prevent any further inconvenience for the surviving relatives, we request you to inform us about this. You can inform us about the death in writing. We request you: not to enclose this message with the tax return to state the deceased persons Personal Public Service Number / Sofi number to state a (postal) address, used by the heirs to enclose a copy of the death certificate Please send the notice of death to: Belastingdienst Limburg/kantoor Buitenland Afdeling S&S Postbus 2865 6401 DJ HEERLEN

Do not send any enclosures

We use an automated system to process your tax return. Do not attach any pages together or to the front page. Only send enclosures when requested to do so in the tax return form.

Changing or supplementing your tax return

Should you want to add or change information after you have submitted your tax return, please resubmit a fully completed tax return. We will process your last sent tax return. You can request the form from the Foreign Revenue Phone Line: +31 55 538 53 85.

Rate of exchange
If you need to convert an amount to Euros when completing the tax return, take the exchange rate that applied on the date of the relevant income and expenses. Therefore, do not use the rate of exchange on the date you fill out the tax return. When calculating your income, take the Dutch tax rules into account. In case of doubt, call the Foreign Revenue Phone Line: +31 55 538 53 85.

Assessment
If we have received your tax return before 1st April 2009, you will receive notice about what you need to pay or will be refunded before 1st July 2009. Usually, you will first receive a provisional tax assessment for income tax and premiums for the national insurance schemes for 2008. Subsequently, you will receive a final assessment for 2008. We base our assessment of your payable tax and premiums for 2009 on your tax return. In that case, a provisional assessment for 2009 will be imposed.

Your bank account for a refund

If a bank account number is mentioned on the front page, we use this number to pay any refunds. If the bank account number is not mentioned or is incorrect, you need to enter the correct bank account number in the section Uw rekeningnummer voor teruggaaf. You can only give an account number with a maximum of 10 digits. This may not be a savings account number or an account number abroad.

Deviating income in 2009

If you expect your income in 2009 to deviate considerably from your income in 2008, you can file a written request for us to take this into consideration for the provisional assessment for 2009. Do not enclose this request with your tax return, but send it separately.

Take note!
If onbekend (unknown) is mentioned and you have not entered a bank account number, the refund will suffer a delay. Only mention the bank account number in the section Uw rekeningnummer voor teruggaaf .

Spouse and housemate

Wherever the return or the explanation speaks of spouse or housemate, both genders are meant. Where he or his is mentioned, you can also read her or hers.

Foster child
Wherever the return or the explanation speaks of child or housemate, you can also read foster child.

Supplementary explanations Abroad

Ordering code
2144 2145

Privacy
We register the information you enter into the tax return. We treat your information confidentially and never provide third parties with information without a reason. We are, however, obliged to exchange information with some government bodies and comparable institutions.

If you lived in The Netherlands but worked in Germany in 2008 If you are eligible for a relief to prevent double tax in 2008

Questions?
If you have any questions, please call the Revenue Phone Line: 0800 543 if you live in The Netherlands. Are you living abroad? In that case, please call the Foreign Revenue Phone Line: +31 55 538 53 85. On working days from Monday to Thursday from 8.00 a.m. to 8.00 p.m. and on Friday from 8.00 a.m. to 5.00 p.m.

Domestic period and period abroad

The tax return and these explanatory notes use the phrases domestic period and period abroad. The domestic period is the period in 2008 during which you lived in The Netherlands. The period abroad is the period in 2008 during which you lived abroad. Perhaps you resided abroad in 2008, but your family still lived in The Netherlands. In that case, the Tax Administration will usually consider you a resident taxpayer. However, this could change, if you were to develop a strong personal tie with the other country. For example, because you concluded a purchase or rental agreement for housing accommodation, in anticipation of the arrival of your family. In case of doubt about your place of residence for tax purposes, please contact your tax office.

Changes in 2008
As from 1st January 2008, a number of changes have been incorporated in the income tax.

Cancellation of child credit

The child credit has been cancelled as from 1st January 2008. This has been replaced by a new allowance: the child benefit. If you are eligible for his, you are usually automatically paid the benefit.

Bank saving
As from 1st January 2008, you can save with a special blocked savings or investment account for the instalment of your owner-occupied home debt. In that case, you do not pay tax on the savings. You are not required to state these as assets in box 3: savings and investments. The conditions for the owner-occupied home savings account and the owner-occupied home investment account are almost equal to the conditions for an owner-occupied home capital insurance scheme.

Supplementary explanation
You can find more information on specific topics in the supplementary explanations. You can obtain these by: downloading them from www.belastingdienst.nl requesting them from the Revenue Phone Line: 0800 0543 or the Foreign Revenue Phone Line: +31 55 538 53 85. Mention the ordering code of the supplementary explanation you require. The Revenue Phone Line or the Foreign Revenue Phone Line will send the supplementary explanation to you as soon as possible. In the following overview you will find the supplementary explanations with their ordering codes

Annuity savings account or annuity investment account

As from 1st January 2008 you can save for an annuity (an income provision for you or your surviving dependants) with a special, blocked annuity savings account or annuity investment account. These new products are offered by banks and other financial institutions. The amounts you transferred to a blocked annuity savings account or annuity investment account are deductible on the same conditions as the premiums you paid for an annuity insurance.

Supplementary explanations Abroad

Ordering code
2203 2204 2205 2206 2207 2208 2209 2210 2211 2212 2213

If you received profits from a company in 2008 If you had extra earnings or received income as a freelancer, home help, artist or professional athlete in 2008 If you or your tax partner sold an owner-occupied home or had an owner-occupied home reserve in 2008 If you or your tax partner had an owner-occupied home in 2008 If you paid amounts for the provision of income that can be deducted in 2008 If you or your tax partner had a substantial interest in 2008 If you, your tax partner or underage children had property in 2008 If you or your tax partner had medical expenses or other extraordinary expenses in 2008 If you or your tax partner had study costs or other educational expenses in 2008 If you or your tax partner had costs regarding a registered or listed building in 2008 If, in 2008, you were entitled to the tax credit for social investments or direct investments in venture capital and cultural investments If you had conservable income in 2008 If you lived in The Netherlands but worked in Belgium in 2008

Medical expenses and other extraordinary expenses

As from 1st January 2008, you can no longer deduct the fixed amount for compulsory healthcare insurance premiums (basic package) and the income-related contribution towards the Health and Care Insurance Act. The premium for your supplementary health care insurance can still be deducted. The threshold for the calculation of the extraordinary expenses is lowered from 11.5% to 1.65% of the aggregate income.

Public Benefit Organizations (ANBI, Algemeen Nut Beogende Instellingen)

The rules for the deduction of donations to Public Benefit Organizations have been adapted. When processing the tax return for 2008, we pay extra attention to this deduction. You can find more information on this topic on www.belastingdienst.nl.

Substantial interest rate (box 2)

For fiscal year 2008, the tax on the total taxable income from a substantial interest is again 25%. For fiscal year 2007, an additional income-tax band of 22% temporarily applied if the income from a substantial interest was less than or equal to 250,000.

2214 2143

Living abroad during part of 2008

were employed in The Netherlands were self-employed in The Netherlands For more information, see the explanation for question 92. If your income was subject to Dutch payroll tax, you may be liable to premium payments for the AOW, the Anw and the AWBZ. Your pay slip or benefit slip states for which insurance scheme you were liable to pay premiums. If you were 65 years of age or older, you were no longer liable to pay AOW contributions.

Did you live abroad during part of 2008? If so, you have the possibility to opt for resident taxpayer status with respect to the period abroad. In that case, you need to file a tax return for the period abroad in 2008 for both your income and deductible items from The Netherlands and your income and deductible items abroad. You will also be entitled to the tax portion of your tax credits.

Take note!
If you were voluntarily insured by the national insurance schemes, you are not liable for national insurance contributions.

If you were employed by the Dutch government in 2008 and were posted abroad, you may also be regarded as a resident taxpayer in the period abroad in 2008. This, for example, is the case if you were seconded as a member of the military or as a member of a diplomatic mission. For that situation, you will require a different tax return form. Call the Revenue Phone Line: 0800 - 0543 or the Foreign Revenue Phone Line: +31 55 538 53 85.

For Had u in 2008 in de periode dat u in het buitenland woonde inkomsten uit Nederland of bezittingen in Nederland?
You were liable for Dutch tax in the period abroad in 2008 if you had income from or assets in The Netherlands. This concerns situations, for example, in which you: received wages, a pension or benefit in connection with work carried out in The Netherlands had profits from a company in The Netherlands received income from other activities in The Netherlands received income from a substantial Dutch interest had (entitlements to) one or more immovable assets in The Netherlands or had rights to shares in the profits of a Dutch company

For question 1a
Enter the country code of the country in which you lived in the period abroad in 2008. This code always consists of three letters. See the table below. If your country is not mentioned in the table, enter XXX as country code. It could be that you resided in more than one country in 2008. In such a situation, state each country in which you were residing together with the country code and the period for which you were living in each of these countries.

For question 1b
Enter the country code for your nationality. See the table below. If your country is not mentioned in the table, enter NLD as country code for The Netherlands and XXX for other countries.

You had no income from or assets in The Netherlands in the period abroad in 2008
If you were not liable for Dutch tax in the period abroad in 2008, you may still opt for resident taxpayer status (Dutch resident) for that period. In some situations, it may be advantageous to opt for resident taxpayer status, although you did not have any income from The Netherlands. See the explanation for the question Kiest u voor de periode dat u in 2008 in het buitenland woonde voor behandeling als binnenlandse belastingplichtige? on page 9. If you wish to opt for resident taxpayer status, tick Ja for the question Had u in 2008 in de periode dat u in het buitenland woonde inkomsten uit Nederland of bezittingen in Nederland?

For question 1c
For Was u in 2008 in Nederland verplicht verzekerd voor de volksverzekeringen (AOW, Anw en AWBZ)? During the period abroad in 2008, you were compulsorily insured by, and liable for premium payments for, amongst others, the Dutch national insurance schemes (AOW, Anw and AWBZ) if you: received income subject to Dutch payroll tax

Table of country codes

Country Country code Albania ALB Argentina ARG Armenia ARM Aruba ABW Austria AUT Bangladesh BGD Barbados BRB Belarus (White Russia) BLR Belgium BEL Bosnia-Herzegovina BIH Brazil BRA Bulgaria BGR Canada CAN China CHN Greece GRC Croatia HRV Czech Rep CZE Country Country code Denmark DNK Egypt EGY Estonia EST Finland FIN France FRA Georgia GEO Germany DEU Hungary HUN Ireland IRL Iceland ISL India IND Indonesia IDN Israel ISR Italy ITA Japan JPN Jordan JOR Kazakhstan KAZ Country Country code Kuwait KWT Latvia LVA Lithuania LTU Luxembourg LUX Macedonia MKD Malawi MWI Malaysia MYS Malta MLT Morocco MAR Mexico MEX Moldova MDA Mongolia MNG Netherlands Antilles ANT New Zealand NZL Nigeria NGA Norway NOR Oostenrijk AUT Country Country code Pakistan PAK Philippines PHL Poland POL Portugal PRT Romania ROU Russia RUS Serbia and Montenegro SCG Singapore SGP Slovenia SVN Slovakia SVK Spain ESP Sri Lanka LKA South Africa ZAF South Korea KOR Suriname SUR Sweden SWE Country Country code Switzerland CHE Taiwan TWN Thailand THA Tunisia TUN Turkey TUR Uganda UGA Ukraine UKR Unit Kingdom GBR Venezuela VEN United States USA Uzbekistan UZB Vietnam VNM Zambia ZMB Zimbabwe ZWE

For Kiest u voor de periode dat u in 2008 in het buitenland woonde voor behandeling als binnenlandse belastingplichtige?
For the period abroad in 2008, you can opt for resident taxpayer status (Dutch resident).

For Woonde u in 2008 in Belgi, Suriname, op de Nederlandse Antillen of Aruba?

Were you residing in Surinam, The Netherlands Antilles or Aruba in 2008? And do you not opt for resident taxpayer status for the period abroad? In that case, the following rules apply to you: For the calculation of your income tax you are entitled to a limited personal allowance. However, for the calculation of the premium for the national insurance schemes, you may apply the full personal allowance When calculating your gains from savings and investments you are entitled to the tax-free allowance If your spouse or housemate has no or little income, he is entitled to a refund of (part of) the tax credits If you have a spouse or a housemate, you may apportion the joint income and deductible items between yourselves You are not entitled to the tax portion of: the tax credits for social investments and for direct investments in venture capital and cultural investments the life savings credit the young disabled persons tax credit the (single) elderly persons tax credit Were you living in Belgium in 2008? And do you not opt for resident taxpayer status for the period abroad? In that case, the following rules apply: For the calculation of your income tax you are entitled to a limited personal allowance. You also have to take the pro-rata ruling into account (see the calculation tool on page 11) For the calculation of the premium for the national insurance schemes, you may apply the full personal allowance When calculating your gains from savings and investments you are entitled to the tax-free allowance. You have to take the pro-rata ruling into account when dealing with the tax-free allowance (see the calculation tool on page 11) Your spouse or housemate is entitled to a refund of (part of) the tax credits if he has no or little income. A condition, however, is that your spouse or housemate should have Dutch taxable income If you have a spouse or housemate, you may apportion the joint income and deductible items between yourselves. The condition also applies that your spouse or housemate had Dutch taxable income during the time he was living in Belgium You are not entitled to the tax portion of: the tax credits for social investments and for direct investments in venture capital and cultural investments the life savings credit the young disabled persons tax credit the (single) elderly persons tax credit

Why opt for resident taxpayer status?

Do you opt for resident taxpayer status with respect to the period abroad? This has a number of advantages and disadvantages. Below you can read about them.

Advantages
Like residents of The Netherlands, you are entitled to a number of favourable schemes within the Dutch tax system. Amongst other things, this means that: you are entitled to the personal allowance you may utilize the tax-free allowance when calculating your income from savings and investments you are entitled to the tax portion of your tax credits the partner with little or no income can receive a refund for tax credits you and your spouse or housemate can be considered as each others tax partner. In that case, you may apportion certain incomes and deductible items together

Disadvantage
For example: The Dutch tax rate may be higher than the rate that would apply if you did not opt for resident taxpayer status.

More information about opting for resident taxpayer status

can be found on: www.belastingdienst.nl. Do you opt for resident taxpayer status for the period abroad in 2008? In that case, take your total income into account when completing the tax return. That means, your joint income in The Netherlands and abroad. Include your deductible items and your assets. The fact that you also need to state your foreign income does not mean that you need to pay double tax. When determining your income tax, we give you a relief for this income. See the explanation for question 90.

If you do not opt for resident taxpayer status

Do you not opt for resident taxpayer status for the period abroad? In that case, the following applies to you in the period abroad: Your spouse or housemate cannot be regarded as your tax partner When calculating your gains from savings and investments you are not entitled to the tax-free allowance When calculating your income tax you are not entitled to the personal allowance. When calculating the premium for the national insurance schemes, you may, however, apply the full personal allowance You are not entitled to the tax portion of your tax credits

For Woonde u in 2008 in Duitsland en vraagt u om toepassing van de 90%-regeling?

Were you living in Germany in 2008? And do you not opt for resident taxpayer status for the period abroad? In that case, the 90% ruling might apply to you. A condition is that you are liable for Dutch tax on a minimum of 90% of your income from both The Netherlands and abroad. For married couples this is on a minimum of 90% of your joint income from The Netherlands and abroad. Moreover, you or your spouse must have income from (current or previous) employment that was subject to Dutch tax. This is referred to as the 90% ruling.

Take note!
Were you residing in Belgium, Surinam, The Netherlands Antilles or Aruba? And, as a German resident, were you subject to the 90% ruling? In that case, different rules apply to the period abroad. You can read more about this below.

Use the calculation tool on page 12 to determine whether the 90% ruling applies to you. If you are subject to this ruling, you are entitled to the following allowances for the period you were living in Germany: For the calculation of your income tax you are entitled to a limited personal allowance For the calculation of the premium for the national insurance schemes, you may apply the full personal allowance When calculating your gains from savings and investments you are entitled to the tax-free allowance Your spouse is entitled to a refund of (part of) the tax credits if he has no or little income If you are married, you can apportion the joint income and deductions between you and your spouse You are not entitled to the tax portion of: the tax credits for social investments and for direct investments in venture capital and cultural investments the life savings credit the young disabled persons tax credit

Take note!
As a German resident, were you subject to the 90% ruling and did you not opt for resident taxpayer status? In that case, only your spouse can be your tax partner.

10

Calculation tool for the pro-rata ruling for Belgian residents

You were residing in Belgium and did not opt for resident taxpayer status for the period abroad? In that case, you should calculate your personal allowance as follows: Divide your Dutch taxable income in the period abroad by your Dutch taxable income and your income abroad together The outcome (the multiplier) should be multiplied by the personal allowance and the tax-free allowance for which you are eligible in the period abroad In the left column, enter the income for the period abroad that is taxed in The Netherlands. In the right column, enter your income abroad, so as if you had opted for resident taxpayer status.

Dutch taxable income for the period abroad in 2008 a Profit from a company See the explanation for question 11-18. Place a minus sign before a negative amount b Income from present employment See the explantion for questions 20a, 20d en 25 c Income from previous employment See the explanation for questions 22 en 27 d Income from other activities See the explanation for question 31. Place a minus sign before a negative amount e Income from providing assets See the explanation for question 33. Place a minus signs before a negative amount f The owner-occupied property that was your principal residence See the explanation for question 37. Place a minus sign before a negative amount g Alimony See the explanation for question 39 h Periodical benefits and suchlike See the explanation for question 41 i Interest and other income received in 2008 for the period before 1st January 2001 See the explanation for question 43 j Gains from a substantial interest See the explanation for question 51. Place a minus sign before a negative amount k Gains from savings and investments without deduction of the tax-free allowance Reproduce from D in the calculation below. See the explanation for question 58 Add l Public transport commuting allowance. See the explanation for question 29

Income abroad in the period abroad in 2008

Deduct m Deduction due to no or little owner-occupied home debt. See the explanation for question 37t Deduct n Divide A by A and B together Multiplier Calculation of gains from savings and investments (without deduction of the tax-free allowance) Average yield base in box 3
C A

4% x Calculate 4% of C Gains from savings and investments (without deduction of the tax-free allowance) Enter above for K
D

4% x
D

Enter above for K

11

Calculation tool for the 90% ruling for German residents

See the explanation on page 9 first. If you were married in 2008, enter the joint amounts for you and your spouse. In the left column, enter your income for the period abroad that is taxed in The Netherlands. In the right column, enter your joint income from The Netherlands and abroad in the period abroad, so as if you had opted for resident taxpayer status.

Take note!
You are only eligible for the 90% ruling if in the period abroad in 2008 you had income from (present or previous) employment that was subject to Dutch tax.

Income from The Netherlands in the period abroad in 2008 a Profit from a company See the explanation for question 11-18. Place a minus sign before a negative amount b Income from present employment See the explanation for questions 20a, 20d and 25 c Income from previous employment See the explanation for questions 22 and 27 d Income from other activities See the explanation for question 31. Place a minus sign before a negative amount e Income from providing See the explanation for question 33 Place a minus sign before a negative amount f The owner-occupied property that was your principal residence See the explanation for question 37. Place a minus sign before a negative amountis g Alimony See the explanation for question 39 h Periodical benefits and suchlike See the explanation for question 41 i j Other income received in 2008 See the explanation for question 43 Negative personal allowance See the explanation for question 45

Income from The Netherlands and abroad together in the period abroad in 2008

k Refunded premiums and suchlike See the explanation for question 49 l Gains from a substantial interest See the explanation for question 51. Place a minus sign before a negative amount m Gains from a substantial interest See the explanation for question 58

Add n Public transport See the explanation for question 29 Deduct o Deduction due to no or little owner-occupied home debt See the explanation for question 37t Deduct

A B

90% x p Calculate: 90% of B Is the amount for A equal to or more than C? And were you living in Germany? In that case, you can request the 90% ruling for German residents to be applied. If you would like this ruling to be appleid, tick the box in question 1c of your tax return
C

12

If you had a tax partner or not

If your partner is not filing a tax return himself, he can opt for resident taxpayer status by signing your tax return.

If you were married or living together, it may be difficult to determine for some of the joint income and deductible items what part should be stated by you, and what part by your tax partner. You need not sort this out if you were tax partners. In that case, you can apportion the joint income and deductible items between yourself and your tax partner. A condition is that you are considered each others tax partner throughout 2008. This is possible if both of you opt for resident taxpayer status in the period abroad. Do you not opt for resident taxpayer status? But do you have a tax partner in the entire domestic period? In that case, you can apportion certain income and deductible items between yourselves solely for the period of your residency in The Netherlands.

Also a tax partner before or after your marriage

Did you live with someone else in 2008 for longer than 6 months before or after you got married? In that situation, you may have two tax partners. For example, you were first running a joint household for more than six months together with your mother, after which you got married in August. In that situation, you may have two tax partners consecutively: your mother and your spouse. For the purpose of apportioning the joint income and deductible items, you can choose only one of these persons as your tax partner for the whole of 2008. The other tax partner may still be of importance for other fiscal schemes, such as the general tax credit refund.

Conditions for tax partnership if you were living together without being married
In certain conditions, you and your housemate can opt to be regarded as tax partners if you were living together. You are considered as living together if you are running a joint household together with your housemate. This means that you and your housemate together take care of accommodation and food. It is also possible for you to be living together whilst still being married to someone else. This is the case if you are permanently separated and living apart from your spouse and are running a joint household together with another married or single person. You can opt for tax partnership together with your housemate if you meet all the following conditions: Both you and your housemate were living together continuously in 2008 for more than six months, and were running a joint household You and your housemate were 18 years or older during that time During that period, you were registered with the city council continuously as living at the same address as your housemate Were you living together with your child, your father or your mother in 2008? In that case, the condition applies that you were both 27 years of age or older on 31st December 2007

For question 2a
If you were married in the 2008 domestic period, you and your spouse automatically qualified as tax partners (unless you were permanently separated and living apart). The same applies to your period abroad, if you opted for resident taxpayer status. If you were unmarried and living together with a housemate, you may, under certain conditions, opt for tax partnership. A housemate could be anybody, for example, a (girl-)friend, a brother or sister, a son or daughter. Decide whether you had a tax partner by using the diagram in question 2a of the tax return, together with the conditions mentioned below. Have you and your tax partner opted for resident taxpayer status with respect to the period abroad? In that case, you can together opt to be considered tax partners during the whole year.

Registered partner
Were you and your housemate registered as partners in the register of births, deaths and marriages in 2008? In that case, identical rules apply to you and to married couples. If you have both made statements with the registrar of births, deaths and marriages, you are registered partners.

Take note!
A registered partnership does not mean a cohabitation contract you had drawn up by a civil-law notary. If you and your housemate are registered together at the same address in the municipal personal records database, you are not automatically registered as partners.

Not married or living together during the whole of 2008

If you were not married or living together during the whole of 2008, you may only apportion the joint income and deductible items if you opt for tax partnership for the whole of 2008. If you do not request to be regarded as tax partners during the whole of 2008, each of you should state his own income and deductible items. Do you opt for a tax partnership? In that case, you should do this when applying for the provisional tax refund or when filing out your or your housemates tax return. You can change the choice that you made when you applied for a provisional tax refund, when filing out the tax return. If you do not change your choice, you need to confirm your choice when filing out the tax return. Your tax partner also has to sign your tax return. If you and your spouse or housemate do not opt for tax partnership for the whole of 2008, you may not apportion the joint income and deductible items between you. You only state your income and deductible items in the tax return.

Permanently separated
If you were married, but were permanently separated and living apart, we consider you as unmarried during that period. You were permanently separated if you were no longer living as a family together with your spouse, and this was not meant to be a temporary situation. If your separation was a trial, the situation is considered to be temporary. If one of you has resolved not to resume cohabitation, you are considered to be living permanently separated.

For Kiezen u en uw echtgenoot of huisgenoot allebei voor de periode in 2008 dat u in het buitenland woonde voor behandeling als binnenlandse belastingplichtige?
You can only be each others tax partner for the whole of 2008 if both of you opt for resident taxpayer status with respect to the period abroad. If either one of you is residing in The Netherlands and the other opts for resident taxpayer status, you can also be each others tax partner.

Housemate died in 2008

If, because of the death of your housemate, you have not been living together for a period longer than 6 months in 2008, you are still eligible for a tax partnership for the whole of 2008. In that case, you must meet all the other conditions for tax partnership in 2008. Furthermore, you and your deceased housemate also need to have

13

opted for a tax partnership for 2007. Your request to be considered tax partners for the whole of 2008 should be done together with the representative of your deceased housemates heirs (in some cases this will be yourself).

14,000. The lowest tax rate of 33.60% applies to this. If you apportion the whole amount to yourself, the tax advantage is 52% of 5,000. If you apportioned the deductible item to your tax partner, the tax advantage would be 33.60% of 5,000.

Apportionment of income and deductible items

You can apportion the following income and deductible items between yourself and your tax partner: the balance of the earnings and deductions connected with your owner-occupied home gains from a substantial interest the value of your assets and debts in box 3, such as savings, securities or a second house (not in the year of decease, of immigration or emigration) any alimony or other maintenance obligations you have paid maintenance expenses for children younger than 30 years of age medical expenses or other exceptional expenses expenses for a weekend visit of a seriously disabled person study costs or other educational expenses costs for a registered or listed building donations waived venture capital loans remainder of the personal allowance from previous years

For question 2b
Did you have a tax partner in the period in 2008 during which you lived in The Netherlands? And did you not opt for resident taxpayer status for your period abroad in 2008? In that case, you and your spouse or housemate may apportion certain income and deductions between yourselves with respect to the 2008 period during which you lived in The Netherlands. For the period abroad in 2008, you fill in the tax return for yourself. If you were unmarried, your tax partner must sign on the front page of your tax return.

For question 2c
Tax partnership is only possible if you both opt for resident taxpayer status for your period abroad in 2008. In some cases, you and your spouse or housemate can also benefit from a number of favourable schemes for tax partners if you did not opt for resident taxpayer status in the period abroad. In such cases, however, you must be residing in Belgium, Surinam, The Netherlands Antilles or Aruba, or as a resident of Germany, you must be eligible for the 90% ruling. In that case, you also need to meet the conditions for tax partnership.

Deduction due to no or little outstanding debt on the owner-occupied home

The apportionment of this deductible item should be proportionate to the balance between income and deductible items for the owner-occupied home.

You were living in Belgium, Surinam, the Netherlands Antilles or Aruba in 2008 and did not opt for resident taxpayer status
If you were married or your partnership was registered with the registry of births, deaths and marriages, you automatically meet the conditions (unless you were permanently separated and living apart). If you were single and living together, you have to meet the conditions for tax partnership and cohabitating without being married, see page 13. If you were residing in Belgium, the condition applies that you both had income in the 2008 period abroad that was subject to Dutch tax.

What income and which deductible items cannot be apportioned?

You cannot apportion the following income and deductible items between yourself and your tax partner: profits from a company (including entrepreneurs tax credit) wages, benefits or pension public transport commuting allowance extra earnings and income received as a freelancer, home help, artist or professional athlete income from providing assets alimony received and other periodical benefits expenses for the provision of income, such as premiums for annuity schemes negative expenditure for the provision of income negative personal allowance income from savings and investments in the year one of you died Also after immigration or emigration, you cannot apportion income from savings and investments.

As a German resident, you were subject to the 90% ruling and you did not opt for resident taxpayer status
If you were married or your partnership was registered with the Registry of Births, Deaths and Marriages, you automatically meet the conditions. In that case, you could utilize a number of schemes for tax partners. You do not meet the conditions if you were single and living together without having your partnership registered with the registry of births, deaths and marriages. If you meet these conditions, you can utilize some of the schemes that apply to tax partners. In such a case, you can transfer the tax-exempt allowance in box 3 to the partner and you can make use of the increased tax credit for partners with little or no income (questions 78 and 79). In addition, you may apportion joint income and deductible items between yourselves. Enter your spouses or your housemates information in questions 2c through to and including 2f.

How to apportion?
Did you have a tax partner for the whole of 2008? In that case, you and your tax partner may apportion the joint income and deductible items in the tax return as you wish. Any apportionment is acceptable, as long as the total adds up to 100%. For each question about joint income and deductible items you may choose a new apportionment. The way in which you apportion the income and the deductible items can influence the taxes and premiums you pay or get refunded.

Take note!
As a German resident, were you subject to the 90% ruling and do you not opt for resident taxpayer status for the period abroad? In that case, only your spouse can be your tax partner. Enter your spouses information in questions 2c through to and including 2f.

Example
The balance of your and your tax partners income and deductible items for the owner-occupied home results in a deductible item of 5,000. Your gross annual salary is 60,000. In that case a large portion of your income from labour and property falls within the highest tax bracket of 52%. Your tax partners gross annual salary is

For question 2d
Personal public service number/sofi number of (tax) partner This is the number under which your tax partner is registered with us. This number is shown in various documents such as:

14

 your tax return form and your (tax) partners income tax assessment notice the pay slip or annual income statement that the employer or benefit agency has issued to your (tax) partner our letter to your (tax) partner regarding the Personal Public Service Number/ sofi number your (tax) partners Dutch driving licence or passport It could be that your (tax) partner does not know his Personal Public Service Number/sofi number. In that case, you are not able to file your tax return together with your tax partner properly. Your tax partner needs to apply in writing for a Personal Public Service Number/sofi umber from the Tax Administration before your tax return can be processed. When doing so, your partner should enclose the following documents with the tax return: a copy of a valid proof of identity, stating your partners name, initials and date of birth if you are married: a copy of the marriage certificate if the marriage date and your partners personal information cant be derived from the identity papers proof of the residential address (including the country of residence), if this is not mentioned in the identity papers Your request for the Personal Public Service Number /sofi number should be sent in a separate envelope to: Belastingdienst Limburg/kantoor Buitenland Postbus 2865 6401 DJ HEERLEN

Profits from a company:

exempt profit components

Question 3 includes a number of objective exemptions. These are exemptions for which certain profits or losses are not included in determining the taxable profit. When calculating the taxable profit, you should deduct the objective exemptions from the profit.

For question 3a Forestry exemption

Profits from a forestry business that is operated in The Netherlands are tax exempt. This means that any losses incurred by the forestry business are not deductible. In this context, forest is a very broadly defined notion. Trees alongside roads or surrounding a farm can also be considered as forestry. The forestry business may form part of a more comprehensive business.

Agricultural exemption
Agricultural exemption applies to the positive or negative changes in value of agricultural land that were not caused by operational management or changes in zoning plans. The agricultural business may form part of a more comprehensive business.

For question 3b
Exemption for profit from remission of debt is an exemption for profits resulting from the fact that a creditor waives his entitlements to an amount that the company is owing. In principle, when a creditor waives a debt, this will yield profits for the debtor. On certain conditions, these profits are exempt. In such a case, the creditor has to abandon unrealizable entitlements. Of the profits resulting from the remission only the part is exempt that exceeds the offsettable losses from labour and property in the years up to and including 2007 and the losses from labour and property in 2008. Losses in the years following the year of the remission do not decrease the exempt amount.

For question 2e
Enter the country code of the country in which your tax partner was residing. This code always consists of three letters. Please refer to the table on page 8. If your country is not listed, you should enter XXX as your country code. For The Netherlands, use NLD.

For question 2f
Enter the period in 2008 in which you were married. If you got married during 2008 and you were living together with the same partner prior to your marriage, you may include the period in which you were living together. In that case, you must have met the requirements for tax partnerships for single persons in that period. See page 13.

More information about exempt profit components and the

other conditions can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

3-10

Profits from a company

Only for the period in which you lived in The Netherlands

Profits from a company: non-deductible or partially deductible costs and expenses

If you were an entrepreneur or co-titleholder in a company, you had profits from a company. You were, for example, entitled as a silent partner in a limited partnership. If you met the conditions in 2008 as an entrepreneur, you can utilize special schemes, such as the entrepreneurs allowance and the investment credit.

Which business costs are you allowed to deduct from your revenues?

Only state your own profits from a company, do not state your partners or your childrens.

You may deduct your business costs from your revenues. For this deduction you need to take the following rules into consideration: You may deduct business costs completely. Business expenses are expenses which - within reasonable limits - are necessary for performing your business activities, for example professional literature Costs of a purely private nature may not be deducted. You may only deduct the business portion of costs that are both business and private.

15

A threshold applies to some costs Any reimbursements for expenses you received must be added to your revenues The following expenses, for example, are not deductible: expenditure on a working space in your home, including its furnishings and fittings, if you do not designate the house as for business purposes. However, you can deduct these expenses if all of the following conditions have been met: the working space forms an independent part of the property and is used intensively for the acquisition of income. Independent means that the space is clearly distinguishable by external features, such as its own access or entrance. Besides this, certain facilities in the working space may be of importance, such as sanitary facilities if you do not have working space elsewhere, you must earn a minimum of 30% of your total income from labour, such as profit, wages and extra income, in the working space. You should also earn a minimum of 70% of your total income from labour in or from the working space If you do have working space elsewhere, you must earn a minimum of 70% of your total income from labour in the working space telephone subscriptions for telephone connections in the living area costs relating to personal care clothing, with the exception of working clothes withheld income tax and premiums towards the national insurance schemes, premiums towards occupational disability insurance for self-employed persons and income-related contributions towards the Health and Care Insurance Act a compensation for your partners work if the amount is lower than 5,000. Is the compensation 5.000 or more? In that case, the whole amount is deductible expenditure on musical instruments, sound equipment, tools, computers, display equipment and similar equipment. This applies if these were part of your private assets or if you hired them privately costs for maintaining a certain standing (status expenses), such as the membership of a service club costs of vessels for representative purposes fines imposed by a Dutch criminal court and money for the prevention of criminal prosecution fines and penalties imposed with respect to the levy of taxes and premiums Examples of partially deductible expenses are: business removal expenses. You may only deduct the costs for moving household furniture to other living quarters. You may include a fixed amount of 5,445 cost of housing outside the city of residence during a maximum period of two years expenditure on private means of transport. You may deduct a fixed amount of 0.19 per kilometre travelled for business purposes. It does not matter what means of transport you used a contribution for private property (no means of transport) that you used for business purposes. This contribution is limited. Your maximum deduction is the amount of the gains from savings and investments which is taken into account for the assets. In doing so, you need not take the tax-free allowance into account a contribution for privately rented items (no means of transport) that you used for business purposes. The maximum you may deduct is a proportionate part of the rent and any other rental expenses.

Costs with a threshold

A threshold applies to some costs. You may deduct amounts in excess of the threshold. For the following costs the first 4,200 is not deductible: costs for food, alcoholic beverages and stimulants representation costs, such as receptions, festivities and entertainment costs for, amongst other things, congresses, seminars, conferences, excursions and educational trips. The threshold of 4,200 also applies to the travel costs and accommodation expenses connected with the aforementioned expenditure. In addition a maximum amount of 1,500 applies to travel and accommodation expenses for congresses and suchlike. This maximum does not apply if attending them is necessary for your work. In the tax return you may opt to deduct 73.5% of the total of these costs. In that case, you do not have to reduce these expenses by 4,200.

More information about deduction of mixed costs can be

found at www.belastingdienst.nl. Or call the Foreign Revenue Phone Line: +31 55 538 53 85.

Profits from a company: profits from the marine industry

For question 5a

You can request to use the tonnage ruling. This is a system whereby the profits are determined on the basis of a fixed rate during a period of ten years, or a multiple of 10 years. You need to submit this request during the first year in which your company generated profits from the marine industry. Specify these profits on the annual report and accounts page 15 in questions 66 through to and including 72. We decide on your request with a disposition. You may object to this disposition. Subsequently, you have to apply the tonnage ruling yourself.

More information about a fixed rate determination of profits

in the marine industry can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Profits from a company:

investment schemes

For question 6a and 7b

There are three kinds of investment credits: small scale investment credit energy investment credit environmental investment credit Do you wish to be eligible for an investment credit? In that case, you have to complete the section Specificatie investeringsregelingen in the Jaarstukken bij de aangifte.

16

Small scale investment credit

You qualify for this credit if you invested in fixed assets in 2008. The amount you may deduct from your profit, is a percentage of the total amount you invested per company. Was your company part of a collaboration, such as a firm or a partnership? In that case, the deduction is calculated differently. The percentage of the deduction is determined by the total investment by the collaboration and not by the investments of each person in that collaboration separately. Use the Table of Small scale investment credit 2008 to determine which percentage you must use.

Table of small scale investment credit 2007

Total amount invested more than 2,100 35,000 68,000 100,000 133,000 166,000 198,000 232,000 Percentage no more than 2,100 35,000 68,000 100,000 133,000 166,000 198,000 232,000 0 25 21 12 8 5 2 1 0

Energy investment credit

Table of Small scale investment credit 2008

Total amount invested more than 2,100 36,000 70,000 102,000 135,000 169,000 201,000 236,000 Percentage no more than 2,100 36,000 70,000 102,000 135,000 169,000 201,000 236,000 0 25 21 12 8 5 2 1 0

You can opt for this if you invested more than 2,100 in 2008 in operational assets that are recognized by the Ministry of Finance and the Ministry of Economic Affairs as energy investments. The energy investment credit is a maximum of 44% of 111,000,000. Are you opting for energy investment credit? In that case, you are not entitled to environmental investment credit for the same assets.

Take note!
A reporting procedure applies to energy investment scheme. For more information on the energy investment credit, see the brochure Energielijst 2008. This brochure can be downloaded from www. belastingdienst.nl or call the Foreign Revenue Phone Line: +31 55 538 53 85 - 0543.

Small scale investment credit with a split financial year

If you have a financial year not coinciding with the calendar year (split financial year), you determine the small scale investment credit as follows: 1. Add up all investments that qualify for small scale investment credit during the entire (split) financial year. 2. Using the table, determine which percentage for the total amount of small scale investment credit is applicable to the 2007 period and to the 2008 period. 3. Apply these percentages to the investments in the 2007 period and the investments in the 2008 period respectively.

Environmental investment credit

You can opt for this if you invested more than 2,100 in 2008 in operational assets that are recognized by the Ministry of Housing, Spatial Planning and the Environment and the Ministry of Finance as environmental investments. There are three categories, to which different percentages apply. Are you opting for energy investment credit? In that case, you are not entitled to environmental investment credit for the same assets.

Take note!
A reporting procedure applies to environmental investment scheme. For more information on the environmental investment credit, see the brochure Milieulijst 2008. This brochure can be downloaded from www.belastingdienst.nl or call the Foreign Revenue Phone Line: +31 55 538 53 85 - 0543.

Example
In the split financial year 1st June 2007 through to and including 31st May 2008, an entrepreneur makes the following investments: 40,000 during the period 1st June 2007 through to and including 31st December 2007 and 30,000 during the period 1st January 2008 through to and including 31st May 2008. The total investments in the financial year therefore amount to 70,000. The percentage for small scale investment credit in 2007 was 12% for investments amounting to 70,000 and in 2008 the percentage is 21% for investments amounting to 70,000. So the small scale investment credit is the total of (40,000 x 12%) = 4,800 plus (30,000 x 21%) = 6,300. The total, therefore, is 11,100. Use the Table of Small scale investment credit 2007 to determine which percentage you must use for investments in the 2007 period of the financial year.

For question 6c
Did you transfer assets in 2008, to which you applied an investment credit in previous years? In that case, you may have to repay part of the credit: This is done by means of the disinvestment addition. You transfer an asset when, for example, you sell or donate it. You are obliged to repay part of the credit if the following two conditions have been met: you transfer the asset within five years of the start of the calendar year in which you made the investment the transfer price of the assets totals more than 2,100. The amount of the disinvestment addition is a percentage of the amount for which you sold the asset. However, the addition never exceeds the amount of a previous credit. The percentage you need to add should be the same percentage you used for the previous investment credit. In case of a disinvestment addition, you must answer the question Desinvesteringsbijtelling in the Jaarstukken bij de aangifte.

17

More information about disinvestment additions can be

found at www.belastingdienst.nl. Or call the Foreign Revenue Phone Line: +31 55 538 53 85.

Profits from a company: entrepreneurs credit

For question 6d
The schooling credit has been cancelled as of 1st January 2004. Sometimes, you need to apply a schooling addition for 2008. For example, if you applied the schooling credit in 2003 but received a reimbursement for schooling in 2008. The entrepreneurs credit, which can be deducted from your profit, consists of: self-employed persons credit credit for research and development activities assistance credit starters credit when occupationally disabled suspension credit

Profits from a company: changes in acceptable reserves

Take note!
You are not eligible for the entrepreneurs credit with respect to profits which you generated as a co-entitled person. You have to meet the hours criterion in order to be eligible for credit for research and development activities, assistance credit and the self-employed persons credit. In order to be eligible for starters credit if you are occupationally disabled, you have to meet the reduced hours criterion.

Tax reserves are part of fiscal assets. In order to be able to determine the taxable amount, attention is paid to the additions and decreases (withdrawals). The fact is that these have not yet been included in determining the balance of the fiscal profit. See the explanation for question 38 in the Annual report and accounts section of the tax return.

Conditions for the hours criterion

Profits from a company: co-entitled person in a company

Were you a co-entitled person in a company in 2008? You were, for example, entitled as a limited partner in a limited partnership. In that case, you only run the risk up to the amount of your limited partners capital contribution. As a co-entitled person, you receive profits from a company, but you do not meet the conditions of the fiscal concept of entrepreneur. Therefore, you are, for example, not eligible for the entrepreneurs credit.

Usually you will meet the hours criterion by meeting the following two conditions: As an entrepreneur, you spent a minimum of 1,225 hours in 2008 on actually running your business(es). Were your activities as an entrepreneur interrupted by your pregnancy? In that case, the hours you did not work during a total of 16 weeks, still count as worked hours You spent more than 50% of your time working on your business(es). This condition does not apply if you were not an entrepreneur during one of the years 2003 through to and including 2007.

Conditions for reduced hours criterion

As an entrepreneur, you will usually meet the reduced hours criterion if you spent a minimum of 800 hours in 2008 running your business(es). Were your activities as an entrepreneur interrupted by your pregnancy? In that case, the hours you did not work during a total of 16 weeks, still count as worked hours

More information about co-entitlement can be obtained from

the Foreign Revenue Phone Line: +31 55 538 53 85.

Hours that are not included

As an entrepreneur, were you part of a collaboration (a firm or a partnership) together with housemates or relatives by blood or marriage in the direct line or their housemates (the so-called related persons)? In that case, the hours are not included in the hours criterion if:

Table of self-employed persons credit

You were born after 31st December 1942 Profit equal to Deduction or more than but less than 13.465 9.096 13.465 15.620 8.456 15.620 17.775 7.820 17.775 50.895 6.968 50.895 53.050 6.361 53.050 55.210 5.688 55.210 57.360 5.020 57.360 4.412 You were born before 1st January 1943 Profit equal to Deduction or more than but less than 13.465 4.548 13.465 15.620 4.228 15.620 17.775 3.910 17.775 50.895 3.484 50.895 53.050 3.181 53.050 55.210 2.844 55.210 57.360 2.510 57.360 2.206

18

 your activities for the collaboration are mainly of a supportive nature and it is unusual that for these activities a collaboration is entered into the collaboration is connected with a company from which the related persons earn profits as entrepreneurs, but not you yourself (the so-called subpartnership)

More information on research and development activities can be obtained from www.senternovem.nl, and from www.belastingdienst.nl. Or call the Foreign Revenue Phone Line: +31 55 538 53 85.
For question 9c
You can utilize the assistance credit if you met all of the following conditions in 2008: You were an entrepreneur You met the conditions for the hours criterion (see Conditions for the hours criterion) Your tax partner worked 525 hours or more for your company without any compensation, or for less than 5,000 You are not eligible for the assistance credit with respect to profits which you obtained as a co-entitled person. Use the Table of assistance credit to determine the amount you may deduct as assistance credit. Profits from expropriation, the (partial) suspension of your business or the transfer of assets abroad will not be included.

More information about the hours criterion can be obtained

from the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 9a
You can utilize the self-employed persons credit if you met all of the following conditions in 2008: You were an entrepreneur You met the conditions for the hours criterion (see Conditions for the hours criterion) You are not eligible for the entrepreneurs credit with respect to profits which you generated as a co-entitled person. Use the Table of self-employed persons credit on page 18 to determine the deductible amount for the self-employed persons credit.

Table of assistance credit

Number of hours worked In the business from to 525 875 875 1,225 1,225 1,750 1,750 Deduction 1.25% of the profits 2% of the profits 3% of the profits 4% of the profits

Starting entrepreneur
You can utilize the starting entrepreneurs credit (an increase of the self-employed persons credit) if you met the following conditions: You were entitled to the self-employed persons credit in 2008 You have not run your own business for at least one year during the years 2003 through to and including 2007 You did not utilize the self-employed persons credit more than twice during the years 2003 through to and including 2007 The starting entrepreneurs credit is 2,035 (or 1,018 if you were 65 years of age or older on 31st December 2007). Add the amount of the starting entrepreneurs credit to the amount of the self-employed persons credit.

The number of assisted hours should be plausible. The assistance credit is not income for your tax partner. Your tax partner does not have to pay tax on this.

For question 9d
You can utilize the starters credit when occupationally disabled if you met all of the following conditions in 2008: You were an entrepreneur Your entrepreneurship is not a continuation of your entrepreneurship before 1st January 2007 You were running your own business. You were not an entrepreneur during one of the years 2003 through to and including 2007 You were entitled to an occupational disability benefit (see Occupational disability benefit) You were born after 31st December 1942 You did not meet the hours criterion (see Conditions for the hours criterion on page 18) but did meet the reduced hours criterion (see Conditions for reduced hours criterion on page 18). There is no so-called untaxed return (stille terugkeer) from a limited company (beperkte vennootschap) in 2008 or in any of the years from 2003 through to and including 2007 You are not eligible for the starters credit when occupationally disabled with respect to profits which you generated as a co-entitled person. The starters credit when occupationally disabled is: 12,000 if you did not utilize this credit in 2007 8,000 if you did utilize this credit in 2007 The maximum of the starters credit when occupationally disabled is the profit made.

For question 9b
You can utilize the credit for research and development activities if you met all of the following conditions in 2008: You were an entrepreneur You met the conditions for the hours criterion (see Conditions for the hours criterion) You have an S&O statement from SenterNovem, stating that your activities are research and development activities. This statement also specifies the amount you may deduct for this purpose. You need to show this statement if we ask for it You spent a minimum of 500 hours on recognized research and development activities You are not eligible for the credit for research and development activities with respect to profits which you generated as a co-entitled person. The credit for research and development activities is 11,608. You can increase the credit for research and development activities by 5,805 if you met all of the following conditions: You have not run your own business for at least one year during the years 2003 through to and including 2007 You did not utilize the credit for research and development more than twice during the years 2003 through to and including 2007

19

Occupational disability benefit

An occupational disability benefit is defined as a benefit by virtue of: a. Work and Income (Capacity for Work) Act (WIA) b. the Occupational Disability Insurance Act (WAO) c. the Invalidity Insurance (Self-Employed Persons) Act (Waz) d. the Young Disabled Persons Occupational Disability Act (Wajong) e. a foreign ruling of a similar nature and purpose as the rulings mentioned under a, b, c and d f. a designated scheme with entitlement to occupational disability benefits A periodical benefit or benefit in kind under a disability or accident insurance is also an occupational disability benefit.

from your profit. You can utilize this exemption if you met the following two conditions: You were an entrepreneur You met the conditions for the hours criterion (see Conditions for the hours criterion on page 18). You are not eligible for the middle and small sized company profit exemption with respect to profits you generated as a co-entitled person. The middle and small sized company profit exemption amounts to 10% of the joint profit from one or more companies. In order to determine the middle and small sized company profit exemption, you first need to deduct the entrepreneurs credit from your profit. Did you not meet the hours criterion, but did you meet the conditions for suspension credit? In that case, you may be eligible for the middle and small sized company profit exemption. You do need to have met the hours criterion in three or more of the years from 2003 through to and including 2007 as an entrepreneur.

For question 9e
If you suspended your entire business in 2008, for example because you sold the company, you need to pay tax on the suspension profit. In that case, you can deduct the suspension credit from the suspension profit. The suspension credit is equal to the suspension profit, but is never more than 3,630. If you utilized the suspension credit before (suspension exemption prior to 2001), for example because you suspended part of your business, a different ruling applies. In that case, the suspension credit in 2008 may be limited.

More information about the following topics can be found in

the supplementary explanation If you had profits from a company in 2008 (for foreign tax liable persons): private use of a house that was part of the company assets private use of a car that was part of the company assets the use of private goods in the company See page 7 for information on how to download or order this explanation.

More information about the suspension credit can be

obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

10

Profits from a company: taxable profit

11-18

Profits from a company

Only for the period in which you lived in abroad

You can calculate the taxable profit from your company in this question. You can find the necessary information in your annual report and accounts.

For question 10a Company assets for a collaboration

Were you part of a collaboration, such as a firm, a partnership or other collaboration in 2008? And do you only have a profit and loss account and a balance sheet at the level of the collaboration to account for the income from the collaboration? In that case, enter for question 10a (the end of the financial year) and question 10d (the start of the financial year) your own share of the company assets. Were you part of a collaboration, such as a firm, a partnership or other collaboration? And do you only have a profit and loss account and a balance sheet at the level of the collaboration to account for the income from the collaboration? And, in addition, do you have any capital outside the partnership or do you have your own business? In that case, state in questions 10a (the end of the financial year) and 11d (the start of the financial year): your own share in the company assets your company capital outside the partnership the company capital of your own business

Were you living abroad in 2008? And were you an entrepreneur or a co-entitled person to a Dutch company? In that case, you received profits from a company. You were, for example, entitled as a silent partner in a limited partnership. If you met the conditions in 2008 as an entrepreneur, you can utilize special schemes, such as the entrepreneurs allowance and the investment credit.

If you opted for resident taxpayer status for the period abroad
When completing questions 11 through to and including 18, take your joint profits from The Netherlands and abroad into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 90.

If you did not opt for resident taxpayer status for the period abroad
In that case, only take your profits from a company in The Netherlands into account when completing questions 11 through to and including 18.

For question 10l Middle and small sized company profit exemption
The middle and small sized company profit exemption is a deduction

20

For the explanatory notes to the questions 11 through to and including 18, please refer to the explanatory notes to the questions 3 through to and including 10.

Allocating your income to your domestic period and your period abroad in 2008
The amounts you enter in question 19 only relate to income you had when you were living in The Netherlands. Does your 2008 annual statement of earnings and deductions you received from your employer or benefits agency apply partly to the period you lived abroad? In that case, you have to calculate yourself what part of your income to enter in question 19, and what part in question 20. You can also request an annual statement with separate amounts for the two periods from your employer or benefits agency.

19, 20

Wages or sickness benefit from The Netherlands

Were you employed in The Netherlands? In that case, you received wages and paid income tax and premiums for the national insurance schemes: the payroll tax. Your employer withheld payroll tax and in doing so took a number of credits for your income tax and premium s for national insurance schemes into account: the tax credits. There are also other tax credits. You can request these in your tax return. You can find information on these other tax credits in questions 78 through to and including 83.

For question 19a and 20a

This concerns income from which Dutch payroll tax has been withheld and other income from employment in The Netherlands, also if you were working for a foreign employer in The Netherlands. Only mention the Dutch payroll tax.

Payroll Tax
Payroll tax is withheld from, for example: wages, holiday allowance, private use of a company car, fringe benefits, bonuses, provisions and work placement compensation sickness benefit received from a benefits agency Income from present employment is, for example: wages, including holiday allowance, private use of a company car, fringe benefits, bonuses, provisions and income from exercising or transferring share option rights sickness benefits received from a benefits agency benefits paid under the Career Break (Funding) Act (Wet financiering loopbaanonderbreking) work placement compensation supervisory directors fees You can find the amounts on the annual statement of earnings and deductions issued to you by your employer or benefits agency. Do not enclose the annual statement of earnings and deductions with the tax return. Income from present employment is also, for example: tips or share option rights that were not subject to payroll tax. You need to state this income in question 19d and 20d foreign wages. You need to state this income in question 24 and 25 Income from present employment is not:: striking benefits from trade unions freelance income, extra income and income as an artist or professional athlete that was not obtained from employment. You need to state this income as extra income or income as a freelancer, home help, artist or professional athlete, in questions 30 and 31

If you opted for resident taxpayer status for the 2008 period abroad
In that case, take all your Dutch taxable income and other income from employment in The Netherlands, into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, only take your income from employment in The Netherlands into account for question 20. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. For question 19, take all your Dutch taxable income and other income from employment in The Netherlands, into account. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89. More information about tax treaties and the allocation of your income to your country of residence can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

If you were working for your Dutch employer in both The Netherlands and abroad in 2008
In this situation, we consider your wages from this employer as income from present employment in The Netherlands. Therefore, you need to state your complete wages. There are, however, two exceptions: Did the country in which you were working actually levy tax on your income in that country by virtue of a tax treaty? In that case, you need not state that portion of your income Does the country in which you were working not have a tax treaty with The Netherlands? But is tax levied on your income in that country? In that case, you need to state your income in questions 20 and 91. You can request tax exemption The Netherlands has tax treaties with the countries listed in the table on page 8.

Lack of space?
Enter the three highest wages on the upper three lines and the total of the other wages on the fourth line.

Wages together with a substantial interest

Did you work for a company or cooperative society in which you had a substantial interest? In that case, state as a minimum the wages you would have received in a normal business relationship. These are the wages which would have been agreed upon for such a position between non-related employers and employees. A minimum of 40,000 applies to 2008. Do you enter a lower amount, because you think you would have received less in a normal business relationship? In that case, you need to be able to make a strong case.

21

Artist or professional athlete

Did you have an income as an artist or a professional athlete? In that case, there are three possibilities: You were employed. The income and the withheld payroll tax should be stated as income from present employment that was subject to payroll tax in questions 19a and 20a You were not employed. You should state the income and any withheld payroll tax (for example, if you were subject to the artist or professional athlete scheme) as income as an artist or professional athlete in question 30 and 31 You were an entrepreneur. You should state your income as profit from a company in questions 3 through to and including 18

subject to payroll tax? In that case, enter their value here. Other income not subject to payroll tax Did you receive any benefits from parties other than your employer during your employment? In that case, state the real amount of this other income, less the amount already included in your annual statement of earnings and deductions. Your employer will know which amount was included in your annual statement of earnings and deductions. This does not concern: rent benefit, health care benefit, child benefit and child care benefit striking benefits from trade unions special social security benefits freelance income, extra income and income as an artist or professional athlete that was not obtained from employment. You need to state this income as extra income or income as a freelancer, home help, artist or professional athlete, in questions 30 and 31 foreign wages or foreign benefits. State this income as foreign wages, pension or benefits in questions 24, 25, 26 and 27

Income from undivided property

Did you receive an inheritance together with one or more other persons? In that case, it is possible that the inheritance has been / will be divided among the heirs later. Until it is divided, the estate is undivided property. In the case of divorce there may also be undivided property. Income from undivided property is partly your income. For example, the deceased persons wages paid after his death. You, as an heir, state your share as income from employment. Is the wage or the benefit included in the deceased persons annual statement of earnings and deductions? In that case, you can opt for stating this income in the deceased persons tax return. If a civil-law notary administers the undivided property, you may ask him or her for a statement of the amounts that need to be declared. See the explanation for questions 53 or 56.

21, 22

Old-age pension, pension, annuity or other benefit from The Netherlands

For question 19b and 20b

Enter the total employed persons tax credit that was settled with the income you stated in question 19a and 20a. You can copy these amounts from the annual statement(s) of earnings and deductions or ask for them from your employer.
Did you receive a pension or benefit from The Netherlands? In that case, the pension fund or authorized benefits agency withheld payroll tax for you. In doing so, a number of tax credits have been taken into account. There are also other tax credits. You can request these in your tax return. You can find more information on these other tax credits in questions 78 through to and including 83.

For question 19c and 20c

Enter the total life savings credit that was applied to the income you stated in question 19a and 20a. You can copy these amounts from the annual statement(s) of earnings and deductions or ask for them from your employer. Did your employer not take the life savings credit into account? In that case, you need to calculate this credit yourself. If you withdrew money for unpaid leave in 2008 which you saved under the life savings scheme, you are eligible for the life savings credit. The life savings credit is equal to the amount you withdrew from the life savings scheme, but is no more than 191 per calendar year in which you saved, minus the life savings credit you already received in 2006 and 2007.

If you opted for resident taxpayer status for the 2008 period abroad
In that case, you need to take all your Dutch taxable income and other income from previous employment in The Netherlands into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, only take your income from previous employment in The Netherlands into account for question 22. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. For question 21, take all income that was subject to Dutch payroll tax and other income from previous employment in The Netherlands into account. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

For question 19d and 20d Tips

Did you receive tips during your employment? In that case, state the actual amount for received tips minus the amount included for tips in your annual statement of earnings and deductions. Your employer will know which amount was included in your annual statement of earnings and deductions.

Share option rights

Did you obtain share option rights as an employee? If so, payroll tax is normally withheld by your employer the moment the share option rights are exercised or alienated. Were the share option rights not

22

For question 21a and 22a

Income from previous employment is for example: (disability) pension benefits and redundancy pay early retirement benefits (VUT), state pension benefits (AOW) and benefits received under the Surviving Dependants Act (ANW), the Unemployment Insurance Act (WW), the Work and Income (Capacity for Work) Act (WIA, formerly the Occupational Disability Insurance Act (WAO)), the Invalidity Insurance (Self-Employed Persons) Act (WAZ), the Older and Partially Incapacitated Unemployed Persons Act (IOAW) and the Older and Partially Incapacitated Self-Employed Persons Act (IOAZ) benefits received under the Work and Social Assistance Act (Wwb) benefits under the Invalidity Insurance (Young Disabled Persons) Act (Wajong) other occupational disability benefits and benefits received under compulsory occupational pension schemes alimony received via the Benefits Office allowances for accepting work annuity benefits subject to payroll tax income from previous employment by an international organisation (except the European Union, see question 23) You can find the amounts on the annual statement of earnings and deductions issued to you by your benefits agency. Do not enclose the annual statement of earnings and deductions with the tax return. Income from previous employment is not: striking benefits from trade unions special social security benefits sickness benefit received from a social security administration agency. You should state this income as income from present employment that was subject to payroll tax in question 19 and 20 annuity benefits from which no payroll tax was withheld. You should state this income as periodical benefits not subject to payroll tax in question 40c and 41c

lawyers fees telephone charges postal charges travelling expenses debt-collection charges

Enter the amount of your deductible expenses in question 40e or 41e.

Take note!
Do enter the gross amount of your benefit in question 21a or 22a.

Income from undivided property

Did you receive an inheritance together with one or more other persons? In that case, it is possible that the inheritance thas been / will be divided among the heirs later. Until it is divided, the inheritance is undivided property. In the case of divorce there may also be undivided property. Income from undivided property is partly your income. For example, the deceased persons wages paid after his death. You, as an heir, state your share as income from previous employment. Is this pension payment included in the deceased persons annual statement of earnings and deductions? In that case, you can opt for stating this income in the deceased persons tax return. If a civil-law notary administers the undivided property, you may ask him or her for a statement of the amounts that need to be declared. See the explanation for questions 53 or 56.

Lack of space?
Enter the two highest benefits on the upper two lines and the total of the other benefits on the third line.

23

Take note!
Did you receive a redemption payment for an entitlement to wages or a pension, or an annuity scheme? In that case, also complete question 87 and 88.

Exempted income as an official with an international organisation

Deductible costs
Usually, income from previous employment consists of wages from previous employment. Wages from previous employment often concerns employment already terminated. Examples of wages from previous employment are pension benefits, benefits received under the Unemployment Insurance Act (WW) and early retirement benefits (VUT). You cannot deduct any expenses for this. A number of periodical payments have been designated as wages from previous employment. As a result, payroll tax is withheld from these payments. You may deduct certain expenses you incur for these designated regular payments. The most important payments designated as wages from previous employment are: social assistance benefits and comparable benefits benefits to resistance and war victims occupational disability benefits not resulting from employment pensions not resulting from employment but, for example, from entrepreneurship annuity payments to adults Do you receive one of the above-mentioned benefits? In that case, you may deduct the expenses you incurred in order to obtain or keep the benefit. It concerns for example:

Did you have income from an international organisation in 2008? In that case, your income may be exempt from Dutch tax. This may concern income from present and previous employment.

You receive this exemption if, for example, you worked for: the European Union the United Nations NATO the International Court of Justice the European Patent Office ESA/Estec

For question 23a

If you received exempted income from present employment as a functionary for an international organisation, you should enter the amount of the exempt income. The amount you enter for this question, need not be mentioned in questions 19, 24 and 89.

23

For question 23b

If you received exempted income from previous employment as an official for the European Union, you should enter the amount of the exempt income. The amount you enter for this question, need not be mentioned in questions 21, 26 and 89.

Take note!
Pensions from other international organisations are not exempt. You should enter these in question 26.

If you paid your employer a compensation for the private use of the car, you may deduct this compensation from the addition. If the compensation is higher than the addition, the addition is 0. In that case, you do not add anything, but you cannot deduct anything for the private use either, nor from your income from employment. Expenses that you paid for the car yourself, such as fuel, may not be deducted from the addition. You may not deduct these from your income from employment either.

More information on working in Belgium or Germany can be

Taking into account your exempt wages
The exempt income is not included in the calculation of your tax assessment. However, this income is taken into account when determining, for example: your threshold for the deduction of medical expenses and donations your income for determining your entitlement to tax credits your income for income-related schemes, such as the health care benefit, rent benefit, child benefit and child care benefit found in the supplementary explanatory brochures Als u in 2008 in Nederland woonde maar in Belgi werkte and Als u in 2008 in Nederland woonde maar in Duitsland werkte. See page 7 for information on how to download or order these explanations.

26, 27

More information on exempt income as an official of an

international organisation can be obtained from the Centraal Bureau Internationale Fiscale Behandeling of the Belastingdienst Haaglanden, telephone +31 (0)70 372 47 93 or 372 48 84.

Foreign income from previous employment

Did you receive a pension, or benefits from an employer or a benefits agency abroad? In that case, you still need to state that income in The Netherlands. Even if the income was already taxed abroad.

24, 25

Foreign income from present employment

If you opted for resident taxpayer status for the 2008 period abroad
For question 26 and 27, take all your foreign income from employment abroad that was not subject to Dutch payroll tax into account. You must also state the income that is subject to taxation in another country. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

Were you working abroad in 2008 and no Dutch tax was withheld from your income? In that case, you still need to state that income in The Netherlands. Even if the income was already taxed abroad.

If you opted for resident taxpayer status for the 2008 period abroad
For question 24 and 25, take all your foreign income from employment that was not subject to Dutch payroll tax into account. You must also state the income that is subject to taxation in another country. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, you need not complete question 27. In question 26, state all your foreign income from employment that was not subject to Dutch payroll tax. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

For question 26a and 27a

If, for example, you received a pension or state benefits from an employer or a benefits agency outside The Netherlands, this is income from previous employment abroad.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, you need not complete question 25. In question 24, state all your foreign income from employment that was not subject to Dutch payroll tax. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

For question 24a and 25a

If, for example, you received wages from an employer abroad, this is income from present employment abroad. If your employer provided you with a car in 2008 and you also used this car for private purposes, you need to add an amount to your wages. More information about adding an amount for the private use of a company car, can be found in the supplementary explanations mentioned below.

24

28, 29

If you commuted by public transport

Public transport statement

A public transport statement is the proof that you travelled by public transport. You can request this statement from the public transport companies. Students can obtain the statement from the Information Management Group (Informatie Beheer Groep). Did you have a year ticket from the Dutch Railway Services (NS-Jaartrajectkaart, NS-Jaarkaart or OV-Jaarkaart)? In that case, you need not request a public transport statement. This is given to us by the Dutch Railway Services. If you are unable to obtain a public transport statement, because, for example you bought your ticket for each trip, your employer can provide you with a travel statement. In that case, you need to keep your tickets. Were you working abroad and did you travel (partly) by public transport abroad? In that case, you need to request a public transport or travel statement (for the part of the trip that you made abroad) from the foreign public transport company in the country in which you travelled.

Did you commute to work by public transport? In that case, you may deduct a fixed amount from your income under certain conditions. Did you receive a travel allowance from your employer? In that case, you need to deduct this from the fixed amount. You can find the fixed amount in the Table of Public Transport Commuting Allowance on page 25.

If you opted for resident taxpayer status for the 2008 period abroad
For question 28 and 29, take all your income from employment that you stated in questions 19, 20, 24 and 25 into account.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, only take your income from employment that you stated in questions 19, 20, and 24 into account.

Take note!
Keep your public transport statement or travel statement, as we may request it. Do not enclose the statement with the tax return.

For question 28a and 29a Employer took care of transport Conditions for the public transport commuting allowance
You are entitled to the public transport commuting allowance if you met the following three conditions in 2008: The one-way distance from your home to your place of work by public transport was more than 10 kilometres You usually travelled one or more times a week to your work or in the whole of 2008 at least 40 days to the same workplace. Only journeys to work and back that were made within 24 hours will qualify for this purpose You have a public transport statement You can use the Calculation tool to determine the public transport commuting allowance to determine the deductible amount. You will not be entitled to the public transport commuting allowance if your employer provided your transport or issued you with public transport tickets. You will be entitled to the commuting allowance if you paid your employer a contribution for this purpose. This contribution needs to be at least 70% of the amount of the public transport commuting allowance to which you would be entitled if your employer did not take care of transport. If you wish to utilize the public transport commuting allowance, you also need to meet the other conditions (see Conditions for the public transport commuting allowance).

Different workplaces
Did you travel to different workplaces on the same day? In that case, you may only deduct the travel costs for trips to the place to which you travelled most. If you travelled to these workplaces with equal frequency, you may deduct the expenses for the workplace with the longest commuting distance. If you travelled to different places on different days in a week, you may deduct the travel cost to both places according to the table.

One-way commuting distance

The amount you may deduct depends on the one-way commuting distance and the number of days on which you travelled. The number of kilometres between your home and work by public transport determines the one-way commuting distance.

Calculation tool to determine the public transport commuting allowance

Place where you worked One-way distance Period from to Number of days per week Travel allowance Reproduce from the Table of public transport commuting allowance*

+
Add Total public transport commmuting allowance (maximum 1.918)
* Did you travel part of the yearr? If so, first calculate a proportionate part of the amount in thee table.

25

For example, you travelled two days a week to one place and three days a week to the other place. You may deduct the total commuting allowance (with a maximum of 1,918) minus the received reimbursements.

30, 31

Special situations
If you meet the conditions for public transport commuting allowance, but would like more information about a special travelling situation, you can call the Foreign Revenue Phone Line: +31 55 538 53 85. It could be, for example, that you did not have a permanent workplace.

Extra income or income as a freelancer, home help, artist or professional athlete

Table of the public transport commuting allowance

In order to determine the public transport commuting allowance, use the following table. You can use the Calculation tool to determine the public transport commuting allowance to determine the deductible amount.

Table of the public transport commuting allowance

One-way distance more not morer than than 0 km 10 km 10 km 15 km 15 km 20 km 20 km 30 km 30 km 40 km 40 km 50 km 50 km 60 km 60 km 70 km 70 km 80 km 80 km 90 km 90 km You travelled per week 4 days 3 days or more 0 0 410 308 547 411 917 688 1.136 852 1.482 1.112 1.649 1.237 1.830 1.373 1.892 1.419 1.918 1.439 1.918 * 2 days 0 205 274 459 568 741 825 915 946 959 * 1 day 0 103 137 230 284 371 413 458 473 480 *

Did you work as a freelancer or home help, or did you have any extra income in 2008? In that case, it could be that no payroll tax was withheld from your income and that this income is not a result of profits from a company. Or were you an independent artist or professional athlete in 2008? In all these cases you had revenues from other activities by working. You may deduct some costs you incurred for the revenues from other activities. The difference between the revenues and the costs is the income from other activities.

If you opted for resident taxpayer status for the 2008 period abroad
In that case, take your income from activities in The Netherlands and abroad into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case only take your income from activities in The Netherlands into account for question 31. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. For question 30, take the joint income in The Netherlands and abroad into account. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

* The public transport commuting allowance in that case 0,21 per kilometre for a one-way trip, multiplied by the number of days you travelled in 2008. The maximum deduction is 1.918.

Take note!
If you only travelled part of the year by public transport, calculate a proportionate amount of the commuting allowance.

More information about tax treaties and the allocation of

your income to your country of residence can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Administration
You are not obliged to keep an administration of your revenues and costs from other activities. If we do require information regarding these activities, you are required to provide this in an orderly manner within a reasonable time. It is therefore important that you keep relevant information as evidence of the amounts you entered. This could be, for example, invoices, receipts and bank or giro statements. Or your calculation for the depreciation of your company assets.

Take note!
If you are considered an entrepreneur with regard to turnover tax, you do need to keep records.

If payroll tax has been withheld

If you agreed with your customer that he would withhold payroll tax, state your income and withheld tax in question 19a and 20a.

26

For question 30a and 31a

Revenues from other activities are, for example, revenues you received: as a home help as an artist or professional athlete as a reward for labour from your tax partner by doing odd jobs for others (for example, cleaning or painting) by giving courses or extra lessons by writing articles and books by giving lectures by making a patent productive or selling it by managing assets for which you did more work than usual for incidental consultations as a member of a city council from lodgers for voluntary work from foreign customers A number of revenues from other activities will be explained further.

More information can be found in the supplementary

explanation If you had extra income as a freelancer, home help, artist or professional athlete in 2008 (for foreign taxpayers). In this supplement, the following topics are dealt with: the use of premises classified as business if you were working for your tax partner if you had lodgers if you did voluntary work deductible costs See page 7 for information on how to download or order this explanation.

32, 33

Provided assets

Take note!
If you were living in a property that you classify as business, the notional rental value for owner-occupants is part of the revenues from other activities.

Did you provide assets, for example premises, to certain companies in 2008? In that case, you need to state your own income from this in box 1. Did you provide assets to related persons or partnerships that utilized these assets to generate profit or income from other activities? In that case, you also need to state the assets in box 1.

Additional active asset management

The following situations are also revenues from other activities: selling property off in single units. For example, you rebuilt a building into separate units which you sold or are going to sell To a large extent, you performed major overhauls or other adjustments to rented property yourself You used inside information or other specific knowledge to obtain income

You had no income, because you had not agreed on compensation, such as rent? In that case, you must state the income that you would have received under normal circumstances. You also need to do this if the compensation you received was below the business custom. You only need to state the revenues from assets which you provided to: your tax partner or another related person (see Related person) a partnership in which a person related to you participates

More information about additional active asset management

can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Take note!
You only need to state the income if the assets were used to generate profits or income from other activities. a company in which you, your tax partner or another person related to you held a substantial interest. You possess a substantial interest, for example, if you (together with your tax partner) owned at least 5% of the shares, options or profit-sharing certificates It does not concern providing assets to your spouse with whom you were married in community of property. Were you married in 2008 without community of property? In that case, you also need to state the income from providing assets to your spouse.

Artist or professional athlete

Did you have an income as an artist or a professional athlete? In that case, there are three possibilities: You were employed. The income and withheld payroll tax need to be stated as income from present employment subject to payroll tax in question 19a and 20a You were not employed. You should state the income and any withheld payroll tax (for example, if you were subject to the artist or professional athlete scheme) as income as an artist or professional athlete in question 30 and 31 You were an entrepreneur. You should state your income as profit from a company in questions 3 through to and including 18

Related person
Related persons are considered to be: your tax partner the person with whom you entered into a cohabitation contract before a civil-law notary the person registered as your partner in view of a pension scheme the person with whom you share an owner-occupied property and who is (jointly) liable for a debt secured on the property, such as a mortgage debt the person (not a parent or a child older than 27 years of age) who meets the conditions for tax partnership. This person is not a related person if you can make a strong case that you were not running a permanent household together your underage children, or the underage children of the persons listed above

For question 30b and 31b

You may deduct your business costs from your revenues. For this deduction you need to take the following rules into consideration: You may deduct business costs completely. Business expenses are expenses which - within reasonable limits - are necessary for performing your business activities, for example professional literature Costs of a purely private nature may not be deducted You may only deduct the business portion of the business and private costs A threshold applies to some costs Any reimbursements for expenses you received must be added to your revenues

27

The circle of persons is extended in case of an unusual provision of assets.

34, 35

Take note!
If you had an underage child in 2008, you should also state the income from assets that your child provided in that year.

Freelance income, extra income or provided assets

If you opted for resident taxpayer status for the 2008 period abroad
In that case, take both your assets in The Netherlands and abroad into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for questions 89 and 90.

Did you have extra income in 2008 or income as a freelancer, a home help, an artist or a professional athlete from activities that were not performed in employment? Or did you provide assets? In that case, enter the value of the assets.

If you, for example, use your own assets for your activities, you will often need to decide whether you classify the assets as business or private. With respect to business assets, you need to determine the book value and depreciation according to the rules that apply to an entrepreneur.

If you did not opt for resident taxpayer status for the 2008 period abroad
In that case, only take your income from assets in The Netherlands into account for question 33. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. For question 32, take the income in The Netherlands and abroad into account. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

For question 34a through to and including 34c and 35a through to and including 35c
Enter the book value of your balance sheet on the first day of the period in The Netherlands or abroad, or the value as per the starting date of your activities in 2008 in the left column. Enter the book value of the assets on the last day of the period in The Netherlands or abroad, or their fair value as per the suspension date in 2008 in the right column.

Take note!
This does not concern the value of your owner-occupied property or a holiday home that you may have occasionally let.

More information can be found in the supplementary

explanation If you had extra income as a freelancer, home help, artist or professional athlete in 2008 (for foreign taxpayers). In this supplement, the following topics are dealt with: providing working space in your owner-occupied home what to do when you stop providing assets, for example in the event of death or emigration transfer, by means of which you can prevent taxation when you stop providing assets so-called unusual provisions of assets alienation or transfer of written-down receivables. See page 7 for information on how to download or order these explanations.

For question 34d and 35d

If your activities were (partially) suspended, you may have to pay tax and national insurance contributions on the difference between the fair value and the book value of the assets. You need to state this difference as revenues from other activities or from providing assets in question 32, 33, 34 or 35. Did you transfer your activities? In that case, you can prevent having to pay tax and national insurance contributions on this difference by transferring the book value (and with it the tax claim). The person continuing the activities continues with the same book value. The tax claim too, is transferred to the person continuing the activities. If you transferred the activities, tick the box.

For question 32a and 33a

State your revenues from the provision of, for example, premises, receivables, life insurance policies, certain call options and rights of enjoyment. If you provided assets, but received no or too little compensation, state the income you would have received under normal circumstances.

More information about e.g. including assets in the balance

sheet can be found in the supplementary explanation If you had extra income as a freelancer, home helper, artist or professional athlete in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order this explanation.

For question 32b en 33b

Did you incur costs for the revenues from your assets? In that case, you may deduct these costs. Examples of expenses are: interest on debts costs of loans you took out in order to purchase the assets concerned depreciation of, for instance, immovable property

Administration
You are required to keep an administration of your revenues and costs relating to your assets You are required, for example, to draw up a balance sheet and a profit and loss account. Do not enclose your administration with the tax return.

More information on providing assets can be obtained from

the Foreign Revenue Phone Line: +31 55 538 53 85.

28

36

Owner-occupied home
Only for the period in which you lived in The Netherlands

The owner-occupied home scheme also applies to: a house for which you or your tax partner owned the rights to a permanent ground lease or the building and planting rights a house based on a membership of an association of apartment owners a houseboat or caravan with a permanent mooring or standing place A house that was not your principal residence is part of box 3: gains from savings and investments. It may occur that you temporarily had two houses or were temporarily not living in your house. In special cases, these houses are temporarily still subject to the owner-occupied home scheme. This allows you for example to continue deducting the interest on your outstanding mortgage debt. This applies in the following situations: You moved to another house, your old house had been vacant since, and had not yet been sold You had another house and did not immediately start living in it and this house was vacant or under construction. You left your owner-occupied home and your former tax partner stayed in the house You had been admitted to an AWBZ centre, such as a care centre or a nursing home You were temporarily seconded or transferred, as a result of which your home was vacant.

Did you or your tax partner have an owner-occupied house in the period in 2008 in which you lived in The Netherlands? For this house you need to add an amount to your income: the notional rental value. In addition, you may deduct certain expenses regarding your owner-occupied home, such as the (mortgage) interest and costs relating to the owner-occupied home debt. The owner-occupied home debt is the amount of the loan(s), on which you may deduct the interest.

Income from an owner-occupied home includes: the income from temporarily letting the home the taxable part of the benefits from an owner-occupied home capital insurance scheme the taxable part of the unblocked deposit of an owner-occupied home savings account the taxable part of the unblocked value of an owner-occupied home investment account Deductible expenses on the owner-occupied home include: the interest on and costs of the owner-occupied home debt periodical payments towards a ground lease, building and planting rights, or a perpetual hereditary lease.

More information about the owner-occupied home scheme

can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order these explanations.

Owner-occupied home debt

The owner-occupied home debt is the amount of the loan(s) relating to the owner-occupied home for which the interest may be deducted in box 1. It concerns the (mortgage) debt you took out for the purchase, improvement and maintenance of the owner-occupied home and for redemption of ground lease. Benefits subject to the allowance for owner-occupied home capital insurance scheme, owner-occupied home savings account or owner-occupied home investment account may limit the deduction of the (mortgage) interest. These exempt benefits limit your owner-occupied home debt, as a result of which you pay interest on a lower amount. Deduction of the interest on the outstanding (mortgage) debt can also be limited by the additional loan ruling.

Tax partners
If you had a tax partner during the whole of 2008, you both need to state the total of the notional rental value of the owner-occupied home minus the deductible items for your 2008 period in The Netherlands. Subsequently, you may apportion the balance between the income and the deductible items relating to the owner-occupied home for your domestic period between yourselves. Any apportionment is acceptable, as long as the total adds up to 100%.

Take note!
You may only apportion the balance between the income and the deductible items relating to the owner-occupied home between yourself and your tax partner. It is not possible, for example, for one tax partner to merely state the notional rental value of the owner-occupied home and for the other partner to merely state the costs.

More information about the additional loan ruling can be

found in the supplementary explanation If you or your tax partner sold an owner-occupied home in 2008 or had an owner-occupied home reserve. See page 7 for information on how to download or order these explanations.

More than one resident, no tax partners When does the owner-occupied home scheme apply?
The owner-occupied home scheme applies to the house which was your or your tax partners owned property in 2008 and which you used as your principal residence. You can only have one house as your principal residence. Do you have a tax partner? In that case you can only have one joint principal residence. The owner-occupied home scheme also applies if you or your tax partner had usufruct under inheritance law. With a usufruct will, the owner-occupied home scheme applies for a maximum of two years after the testators death, if the estate has not yet been settled. Did you share an owner-occupied home as your principal residence with more persons who were not tax partners? In that case, each resident needs to state his own portion of the notional rental value for the 2008 period in The Netherlands that is proportionate to his share in the ownership of the house.

Example
You owned 75% of the house and your housemate owned 25%. In that case, you state 75% of the notional rental value and your housemate 25%.

29

For question 36a

State the net proceeds of the property sold. This is the selling price received minus the selling cost, such as real estate agents costs and the notary fees with respect to the transfer.

Table of the notional rental value of an owner-occupied home

Value of the property more than 12.500 25.000 50.000 75.000 Notional rental value not more than 12.500 25.000 50.000 75.000 0 % 0,20% 0,30% 0,40% 0,55%

For question 36d

State the purchase amount of the property bought. This is the purchase price plus the purchase costs, such as real estate agents costs, transfer tax and notary fees with respect to the transfer. As purchase price of a newly built property, enter the total of the following: the contract price the purchase price of the land the interest during construction for the period before the provisional contract was concluded the extra work expenses incurred outside the contractor, for example, for paving and landscaping

Take note! The maximum notional rental value is 9.300.

An owner-occupied home for part of the year

If you only had an owner-occupied home during part of the year, you need to state a proportionate part of the notional rental value of the owner-occupied home. If, for example you had the owner-occupied home for half a year, half of the notional rental value applies with half of 9,300 as a maximum.

For question 36e

State the costs made for the purpose of maintaining or rebuilding the owner-occupied home. It concerns, for example, costs for an extension, placing a dormer window, replacing window cases or paintwork.

Take note!
If you were regarded as tax partner for the whole of 2008, the notional rental value for the whole year may apply.

Temporary letting of an owner-occupied home

Did you temporarily let your owner-occupied home in 2008, for example, during a holiday or a short visit abroad? In that case, you need not state the notional rental value for the rental period. See question 36j.

For question 36f

You need to state the owner-occupied home debt as per 31st December 2008. It concerns the owner-occupied home debt for the purchase, or the improvement and maintenance of the house. Debts you took out to redeem the ground rent may be included. If the additional loan ruling applied to you in 2008 or before, this may influence the level of your owner-occupied home debt.

Rented portion of an owner-occupied home (exemption for letting a room)

Did you rent out part of your owner-occupied home, for example a room? In that case and under certain conditions, the notional rental value applies to the whole house.

For question 36g

WOZ stands for Wet waardering onroerende zaken or Valuation of Immovable Property Act. The WOZ value is mentioned in the WOZ disposition you received from your city council. Are any annexes, e.g. a garage, mentioned separately in the WOZ disposition? Or did you receive a separate WOZ disposition for these annexes? In that case, add up all the WOZ values, if these annexes are part of the owner-occupied property.

More information about letting part of the owner-occupied

home can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order this explanation.

Newly built house

Did you buy a newly built property? In that case, take the value of the WOZ disposition issued by the city council, even if it only refers to the land or a partially built property.

For question 36i

A capital insurance scheme meant for repayment of the owner-occupied home debt and which meets certain conditions is called an owner-occupied home capital insurance scheme. As from 2008, it is possible to save for repayment of the owner-occupied home debt via an owner-occupied home savings account or an owner-occupied home investment account. In that case, you are account holder of the owner-occupied home savings account or owner of an owner-occupied home investment account. An owner-occupied home capital insurance scheme, owner-occupied home savings account or owner-occupied home investment account is part of box 1. You therefore do not state its value in box 3. If you received a benefit from an owner-occupied home capital insurance scheme in 2008, you should state the interest component of the benefit. Regarding an owner-occupied home savings account or owner-occupied home investment account, you need to state the yield that is included at the time of release in the balance or in the value.

Take note!
Use the WOZ value with reference date 1st January 2007, mentioned in the WOZ assessment that you received at the beginning of 2008.

More information about what you should do if you object

against the WOZ disposition, or if you did not receive a WOZ disposition, can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order these explanations.

For question 36h

The notional rental value of an owner-occupied home is a percentage of the WOZ value of the owner-occupied home that served as your principal residence. Use the following table to determine the notional rental value.

30

The taxed part of a death benefit from an owner-occupied home capital insurance scheme must be stated by the person who receives the benefit on the basis of the policy. Upon death of the account holder or the owner, the taxable part of an owner-occupied home savings account or owner-occupied home investment account should be stated in the tax return of that account holder or owner. In many cases, however, an exemption applies to the benefit or the balance or value after release.

deduct other costs you incurred for your owner-occupied home, such as the costs for maintenance and improvements.

Loan for rebuilding a property

Did you take out a loan for the maintenance or for rebuilding your owner-occupied home? And the money has not yet been used for rebuilding the house? In that case, the interest on and the costs for the loan may be deductible as costs for the owner-occupied home. The loan must have been taken out for the purpose of maintaining or rebuilding the owner-occupied home. The interest on and costs for the loan are fully deductible for up to six months after the loan was taken out. After six months, the interest on the loan is deductible as soon as the costs for maintenance and/or rebuilding have been paid. The costs for rebuilding may also have been paid from another account. The interest on the loan is deductible if you continuously had the money available to pay the costs. If you enter into the loan during or after rebuilding, it is possible that you have already paid (part of) the rebuilding costs from your own money. Are you taking out a rebuilding loan within six months after the rebuilding has started? In that case, the interest on and the costs for a rebuilding loan are also deductible as costs for the owner-occupied home, up to the amount of the rebuilding costs you incurred in that period.

More information about the owner-occupied home

capital insurance scheme can be found in the supplementary explanation If you or your tax partner had an owner-occupied home in 2008 (for foreign taxpayers). See page 7 for information on how to download or order this explanation.

For question 36j

Did you temporarily let your owner-occupied home in 2008? For example, during holidays or a short visit abroad? In that case, you need not state the notional rental value for the rental period. You need to state 3/4 of the rent received for the house only during the rental period as income from temporary letting the house. With respect to the rental period, you may deduct the interest on the owner-occupied home debt and payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease.

Two-year ruling for a deposit to rebuild a property Amount of rent received

The amount of rent received means the basic rent. You can determine the basic rent by deducting the costs directly related to the temporarily let from the rent received. It concerns, for example, the costs of: gas and electricity used by the tenant services rendered to the tenant, such as cleaning and washing advertisements and commission If you received a compensation for these costs, this compensation is also part of the rent received. Maintenance costs, depreciation costs and fixed charges may not be deducted from the rent received. These rules only apply if you were not residing elsewhere during the rental period (for example due to a temporary secondment or posting). If the amount borrowed is placed on a separate bank account that was specially opened for maintenance or rebuilding, it is called a rebuilding deposit. You may deduct the interest on the rebuilding deposit and related costs completely as deductible costs for the owner-occupied home, during a maximum period of two years after entering into the loan agreement. This remains valid for as long as the deposit is kept for maintenance or rebuilding purposes. You need to deduct the interest received on the full deposit from the paid interest and costs. If the maintenance or rebuilding ceases earlier, the interest on the remainder of the deposit will no longer be deductible. You need to state the remainder in box 3. Only the interest on the part of the loan that was used for maintenance or rebuilding is deductible. Only that part of the loan is taken into consideration in box 1 as owner-occupied home debt which can eventually be classified as an owner-occupied home debt. Other parts remain in box 3. This, for example, applies to costs that have been included in the financing, but are not owner-occupied home debts. If the deposit is partially subject to box 3, an administrative division needs to be applied.

Take note!
Income from temporary letting does not concern: the rent you received for letting part of your owner-occupied home (for example a room). See Rented portion of an owner-occupied home. compensation you received from tenants for cleaning and meals. You need to state this compensation in question 30a

Two-year ruling for a new building deposit

If the amount borrowed is placed on a separate bank account that was specially opened to build a new house, it is called a new building deposit. You may deduct the interest on the new building deposit and the related costs completely during a maximum period of two years. The interest you receive on the balance of the deposit needs to be deducted from the paid interest and costs. The two-year period starts as soon as the purchase/contract agreement has been signed. Often, a loan has not yet been taken out at that point in time. The loan is usually taken out later and only paid upon transfer of the property at a civil-law notary. In that case, the two-year period starts as soon as the transfer at the civil-law notary has been concluded. If you do not want to use the above-mentioned scheme for a rebuilding or new building deposit, you may only deduct the interest on and costs for that part of the loan of which you actually used the money for the purchase, rebuilding or maintenance of the

For question 36l

Deductible costs for the owner-occupied home are: interest on and costs of the outstanding owner-occupied home debt periodical payments towards a ground lease, building and planting rights, or a perpetual hereditary lease

Take note!
The expenses which your partner is allowed to deduct in his/her country of residence cannot be deducted. This concerns interest on and costs of the owner-occupied home mortgage that you took out for the purchase, maintenance or improvement of your property, and that you paid in 2008. You cannot

31

owner-occupied home. In that case, the part of the loan you have not yet used for your owner-occupied home is part of the capital yield tax base in box 3. You may not deduct the interest on and costs of that part of your loan in box 1. In that case, your rebuilding or new building deposit is also part of the capital yield tax base in box 3. You may not set off the interest received on the deposit against the interest paid and costs of your owner-occupied home.

construction interest. You may deduct the interest on a loan that you took out before 1st January 2001, to pay for deductible transfer charges or construction interest interest on and costs of a loan that is not related to an owner-occupied home, such as, for example, the purchase of a car interest on and costs of loans that are not considered by the additional loan ruling as owner-occupied home debts

Deduction of interest for a maximum of 30 years

You may deduct the interest during a maximum period of 30 years. If you took out a loan before 1st January 2001, the 30-year term starts on 1st January 2001.

Your outstanding mortgage debt was already in existence on 31st December 1995
If the mortgage debt on your house was already in existence on 31st December 1995, you may deduct the interest on this mortgage debt. The same applies if you have not used the loan to buy the house or to improve or maintain the house. A condition is that the mortgage debt is still related to the same property in 2008 and that the property was still your owner-occupied home.

Deductible interest and costs

Deductible interest on and costs of loans are: if you opt to fully include a rebuilding or new building deposit in box 1: interest on and costs of the outstanding mortgage debt for your owner-occupied home. If you received interest on a building deposit, you need to deduct this from the interest paid if you opt to only include the loan in box 1: interest on and costs of the owner-occupied home debt, insofar as the amount of the loan was used for purchasing, maintaining or rebuilding the owner-occupied home costs relating to the civil-law notary and cadastral rights for the mortgage deed construction interest during the period after the provisional purchase agreement was concluded brokerage fees. The following applies to this: You may not deduct more than 1.5% of the debt with a maximum of 3,630. If you paid more for brokerage fees, you may deduct the excess relating to 2008 in 2008. You may deduct the remainder during the term of the loan in equal yearly portions, starting in 2009 costs of evaluation (only to obtain a loan) mediation charges to obtain a mortgage and costs relating to the application for a National Mortgage Guarantee (Nationale Hypotheekgarantie) interest on debts for the redemption of a permanent ground lease, building and planting rights or a perpetual hereditary lease interest on loans for financing costs relating to purchasing, rebuilding or maintaining your house, for example, civil-law notary costs penalty interest or transfer charges paid interest on loans for financing costs relating to entering into a loan agreement for the purchase of your house, for example, brokerage fees

No tax partners, but still a joint owner-occupied home

If you were not tax partners in 2008, but still had a joint owneroccupied home, you may only deduct the (mortgage) interest and costs corresponding to your share in the owner-occupied home debt.

Example
Your share of the owner-occupied home debt was 3/4, and your housemates was 1/4. You may deduct up to a maximum of 3/4 of the total interest for the owner-occupied home, even if you paid all the interest in 2008. Do you have periodical payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease? In that case, you need to take your share in the ownership of your house into account. You may only deduct the part of these costs which is proportionate to your share in the ownership of the house.

Example
You and your housemate each owned half of the house. In that case, you may deduct up to a maximum of half the periodical payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease with regard to the owner-occupied home, even if you paid all these costs in 2008.

For question 36m

You may also deduct the periodical payments you made in 2008 for ground lease, building and planting rights, or a perpetual hereditary lease. The following expenses are not deductible: premium for a home insurance redemption payments for the periodical payments towards a permanent ground lease, building and planting rights or a perpetual hereditary lease premiums for an owner-occupied home capital insurance scheme amounts transferred to an owner-occupied home savings account or an owner-occupied home investment account

The following expenses, for example, are not deductible:

instalments for the owner-occupied home debt mediation fees for the purchase of the house, for example estate agents fees transfer taxes and value added tax costs relating to the civil-law notary and cadastral rights for the mortgage deed construction interest during the period before the provisional purchase agreement was concluded costs for maintenance and improvement. Under certain conditions, costs relating to a registered or listed building can be deducted interest on loans for the owner-occupied home that were closed between the tax partners or housemates themselves interest on loans which you took out to buy your tax partners or housemates house. This only applies to the portion of the debt that exceeds the original debt on that house interest on loans you took out to pay for deductible interest and costs of loans. For example, a loan to pay for penalty interest or

For question 36r

If you received a benefit from an owner-occupied home capital insurance scheme, an owner-occupied home savings account or owner-occupied home investment account in 2008, you are eligible for an exemption. You need to state the exempt part of the benefit in this question.

32

More information about the exemption for owner-occupied

home capital insurance schemes, an owner-occupied home savings account or owner-occupied home investment account can be found in the supplementary explanation If you or your tax partner had an owner-occupied home in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

37

Owner-occupied home
Only for the period in which you lived abroad

For question 36s

Did you have an owner-occupied home in 2008 that was your principal residence? And you had little or no deductible costs for the owner-occupied home? In that case, you may be entitled to an allowance due to little or no owner-occupied home debt. You are entitled to this allowance if the notional rental value exceeds the deductible expenses, such as the (mortgage) interest. The deductible allowance is equal to the difference between the notional rental value and the deductible expenses. This means that, on balance, you do not pay tax on your owner-occupied home.

Did you or your tax partner have an owner-occupied home in the period in 2008 in which you lived abroad? In that case, you need to add an amount to your income for this owner-occupied home: the notional rental value. In addition, you may deduct certain expenses regarding your owner-occupied home, such as the (mortgage) interest and costs relating to the owner-occupied home debt. The owner-occupied home debt is the amount of the loan(s) relating to the owner-occupied home on which the interest may be deducted.

Example
Notional rental value Deductible (mortgage) interest and costs Balance of income and deductible items for the owner-occupied home 1,200 1,000 200

Income from an owner-occupied home includes: the income from the temporary letting of the home the taxable part of the benefits from a capital insurance scheme for the owner-occupied home the taxable part of the unblocked deposit of an owner-occupied home savings account the taxable part of the unblocked value of an owner-occupied home investment account Deductible items for the owner-occupied home include: the interest on and costs of the owner-occupied home debt periodical payments towards a ground lease, building and planting rights, or a perpetual hereditary lease

Deduction due to little or no owner-occupied home debt

200

Take note!
Besides the notional rental value, did you have any income from temporarily letting the owner-occupied home? Or a taxable part of a benefit from an owner-occupied home capital insurance scheme? Or did you earn a taxable yield on the owner-occupied home savings account or owner-occupied home investment account? In that case, you do pay tax on that income. Use the Calculation tool to determine the deductible due to no or little owner-occupied home debt to determine the deductible amount.

Owner-occupied home debt

The owner-occupied home debt is the amount of the loan(s) relating to the owner-occupied home on which the interest may be deducted in box 1. It concerns the (mortgage) debt you took out for the purchase (costs), improvement and maintenance of the owner-occupied home and for the redemption of a ground lease. Benefits relating to the exemption for owner-occupied home capital insurance schemes, owner-occupied home savings account or owner-occupied home investment account may limit the deduction of the (mortgage) interest. These exempt benefits limit your owner-occupied home debt, as a result of which you pay interest on a lower amount. Deduction of the (mortgage) interest can also be limited by the additional loan ruling.

Calculation tool to determina the decuctible due to no or litttle owner-occupied home debt Tax partner
If you had a tax partner during the whole of 2008, you should apportion the deductible due to no or little owner-occupied home debt the same way you apportioned the balance between the income and deductible items relating to the owner-occupied home. Notional rental value Reproduce from question 36h Total of deductible items for the owneroccupied home Reproduce from question 36n Deduct Deduction due to no or little owner-occupied home debt Take note! Only enter C in question 36s if the amount is positive.

More information about the additional loan ruling can be

found in the supplementary explanation If you or your tax partner sold an owner-occupied home in 2008 or had an owner-occupied home reserve. See page 7 for information about how to download or order this explanation.

When does the owner-occupied home scheme apply?

The owner-occupied home scheme applies to the house which was your or your tax partners owned property in 2008 and which you used as your principal residence. You can only have one house as your principal residence. Do you have a tax partner? In that case, you can only have one joint principal residence. The owner-occupied home scheme also applies if you or your tax partner had usufruct by law of succession. With a usufruct will, the owner-occupied home scheme is valid for a maximum of two years after death, if the division of the estate had not yet been settled.

Take note!
Did you have income from a temporary let? In that case, the following applies to the calculation of this deductible item: you do not have to decrease the notional rental value by the deductible costs during the letting period.

33

The owner-occupied home scheme also applies to: a house for which you or your tax partner owned the rights to a permanent ground lease, the building and planting rights or the perpetual hereditary lease a house based on a membership of an association of apartment owners a houseboat or caravan with a permanent mooring or standing place An owner-occupied home that was not your principal residence is part of box 3: gains from savings and investments. It may occur that you temporarily had two houses or were temporarily not living in your house. In special cases, these houses are temporarily still subject to the owner-occupied home scheme. This allows you, for example, to continue deducting the interest on your outstanding mortgage debt. This applies in the following situations: You moved to another house, your old house has been vacant since, and had not yet been sold You had another house and did not start living in it immediately and this house was vacant or under construction You left your-owner occupied home and your former tax partner continued to live there You had been admitted to an AWBZ centre, such as a care centre or a nursing home You were temporarily seconded or transferred, as a result of which your home was vacant

Tax partners
If you had a tax partner during the whole of 2008, you both need to state the total of the notional rental value of the owner-occupied home minus the deductible items. Subsequently, you may apportion the balance between the income and the deductible items relating to the owner-occupied home between yourselves. Any apportionment is acceptable, as long as the total adds up to 100%.

Take note!
You may only apportion the balance between the income and the deductible items relating to the owner-occupied home between yourself and your tax partner. It is not possible, for example, for one tax partner to merely state the notional rental value of the owner-occupied home and for the other partner to merely state the costs.

More than one resident who are not tax partners

Did you have an owner-occupied home as your principal residence with more persons who were not tax partners? In that case, each resident needs to state his own portion of the notional rental value that is proportionate to his share in the ownership of the house.

Example
You owned 75% of the house and your housemate owned 25%. In that case, you state 75% of the notional rental value and your housemate 25%.

For question 37a

More information about the owner-occupied home scheme

can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

State the net proceeds of the property sold. This is the selling price received minus the selling costs, such as real estate agents costs and the costs of the civil-law notary regarding the transfer.

For question 37d

State the purchase amount of the property bought here. This is the purchase price plus the purchase costs, such as real estate agents costs, transfer taxes and costs of the civil-law notary regarding the transfer. As purchase price of a newly built property, enter the total of the following: the contract price the purchase price of the land the construction interest during the period before closing the provisional contract of sale contract variations expenses incurred outside the contractor, for example, for paving and landscaping

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, you should include your house abroad and possibly your house in The Netherlands if it was subject to a special situation. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 90.

If you were residing in Germany and received an Eigenheimzulage

The Eigenheimzulage is a periodical German state benefit. The Eigenheimzulage, including any child benefits, should be stated in question 41a and also in question 90a.

For question 37e

State the costs made for the purpose of maintaining or rebuilding the owner-occupied home. It concerns, for example, costs for an extension, placing a dormer window, replacing window cases or paintwork.

If you did not opt for resident taxpayer status for the period you were abroad in 2008
In that case, you may not state information about your owner-occupied home in your country of residence. If you still have a house in The Netherlands, this is usually subject to box 3. In certain situations, your (second) home in The Netherlands is temporarily still subject to the owner-occupied home scheme. As a result, the interest, for example, is deductible. These special situations are mentioned in the previous text. The fact that these conditions only apply to your house in The Netherlands, should be taken into consideration.

For question 37f

You need to state the owner-occupied home debt as per 31st December 2008. It concerns the owner-occupied home debt for the purchase, improvement and maintenance of the house. Debts you took out to redeem the ground rent may be included. If the additional loan ruling applied to you in 2008 or before, this may influence the level of your owner-occupied home debt.

For question 37g

For each house, state the street and house number, postal code, city and country code. The country code always consists of three letters. Please refer to the table on page 8. If the country is not mentioned in

34

the table, you should enter NLD as country code for The Netherlands and XXX for other countries.

Rented portion of an owner-occupied home (exemption for letting a room)

Did you rent out part of your owner-occupied home, for example a room? In that case and under certain conditions, the notional rental value applies to the whole house.

For question 37h

If your owner-occupied home was abroad, you need to state its fair value on 1st January 2007. This is the market sales value as per that date. If your owner-occupied home was in The Netherlands, state the value according to the Valuation of Immovable Property Act (WOZ value). WOZ stands for Wet waardering onroerende zaken or Valuation of Immovable Property Act. The WOZ value refers to the WOZ assessment you received from your city council. Are any adjoining structures, such as a garage, mentioned separately on the WOZ assessment? Or did you receive a separate WOZ assessment for these structures? In that case, add all the WOZ values if these adjoining structures are part of the house.

More information about letting part of the owner-occupied

home can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 37j

A capital insurance scheme meant for instalments for the owner-occupied home debt and which meets certain conditions is called an owner-occupied home capital insurance scheme. As from 2008, it is possible to save for instalments for the owner-occupied home debt via an owner-occupied home savings account or an owner-occupied home investment account. In that case, you are account holder of the owner-occupied home savings account or owner of an owner-occupied home investment account. An owner-occupied home capital insurance scheme, owner-occupied home savings account or owner-occupied home investment account is part of box 1. You therefore do not state its value in box 3. If you received a benefit from an owner-occupied home capital insurance scheme in 2008, you should state the interest component of the benefit. Regarding an owner-occupied home savings account or owner-occupied home investment account, you need to state the yield that is included at the time of release in the deposit or in the value. The taxable part of a death benefit from an owner-occupied home capital insurance scheme should be stated by the person receiving the benefit under the policy. Upon death of the account holder or the owner, the taxable part of an owner-occupied home savings account or owner-occupied home investment account should be stated in the tax return of that account holder or owner. In many cases, however, an exemption applies to the benefit or the deposit or value after release.

Take note!
State the WOZ value as per value reference date 1st January 2007, mentioned in the WOZ assessment that you received at the beginning of 2008.

More information about what you should do if you object

against the WOZ assessment, or if you did not receive a WOZ assessment, can be found in the supplementary explanation If you or your tax partner had an owner occupied home in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 37i

The notional rental value is a percentage of the WOZ value or the open market value of the owner-occupied home that served as your principal residence. To determine the notional rental value, use the following table.

Table of the notional rental value of an owner-occupied home

Value of the house more than 12.500 25.000 50.000 75.000 Notional rental value no more than 12.500 25.000 50.000 75.000 0% 0,20% 0,30% 0,40% 0,55%

More information about the owner-occupied home

capital insurance scheme can be found in the supplementary explanation If you or your tax partner had an owner-occupied home in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Take note! The maximum notional rental value is 9.300.

For question 37k An owner-occupied home during part of the year

If you only had an owner-occupied home during part of the year, you need to state a proportionate part of the notional rental value of the owner-occupied home. If, for example, you had the owner-occupied home for half a year, half of the notional rental value applies with half of 9,300 as a maximum. Did you temporarily let your owner-occupied home in 2008, for example, during a holiday or a short stay abroad? In that case, you need not state the notional rental value for the rental period. You need to state 3/4 of the rent received for the house only during the rental period as income from temporary letting the house. During the rental period, you may deduct the interest on the owner-occupied home debt together with payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease with regard to the owner-occupied home.

Take note!
If you were regarded as tax partner for the whole of 2008, the notional rental value for the whole year may apply.

Amount of rent received Temporary letting of an owner-occupied home

If you temporarily let your owner-occupied home in 2008, for example during holidays or a short stay abroad, you need not state the notional rental value for the rental period. See question 37k below. The amount of rent received means the basic rent. You can determine the basic rent by deducting the costs directly related to the temporarily let from the rent received. It concerns, for example, the costs of:

35

 gas and electricity used by the tenant services rendered to the tenant, such as cleaning and washing advertisements and provision If you received a compensation for these costs, this compensation is also part of the rent received. Maintenance costs, depreciation costs and fixed charges may not be deducted from the rent received. These rules only apply if you were not residing elsewhere during the rental period (for example due to a temporary secondment or posting).

entering into the loan agreement. This remains valid for as long as the deposit is kept for maintenance or rebuilding purposes. You need to deduct the interest received on the full deposit from the paid interest and costs. If the maintenance or rebuilding ceases earlier, the interest on the remainder of the deposit will no longer be deductible. You need to state the remainder in box 3. Only the interest on the part of the loan that was used for maintenance or rebuilding is deductible. Only that part of the loan is taken into consideration in box 1 as owner-occupied home debt which can eventually be classified as an owner-occupied home debt. Other parts remain in box 3. This, for example, applies to costs that have been included in the financing, but are not owner-occupied home debts. If the deposit is partially subject to box 3, an administrative division needs to be applied.

Take note!
Income from temporary letting does not concern: the rent you received for letting part of your owner-occupied home (for example a room). See Rented portion of an owner-occupied home compensations you received from lodgers for cleaning and meals. You need to state this compensation in question 31a

Two-year ruling for a new building deposit

If the amount borrowed is placed on a separate bank account that was specially opened to build a new house, it is called a new building deposit. You may deduct the interest on the new building deposit and the related costs completely during a maximum period of two years. The interest you receive on the balance of the deposit needs to be deducted from the paid interest and costs. The two-year period starts as soon as the purchase/contract agreement has been signed. Often, a loan has not yet been taken out at that point in time. The loan is usually taken out later and only paid upon transfer of the property at a civil-law notary. In that case, the two-year period starts as soon as the transfer at the civil-law notary has been concluded. If you do not want to use the above-mentioned scheme for a rebuilding or new building deposit, you may only deduct the interest on and costs for that part of the loan of which you actually used the money for the purchase, rebuilding or maintenance of the owner-occupied home. In that case, the part of the loan you have not yet used for your owner-occupied home is part of the capital yield tax base in box 3. You may not deduct the interest on and costs of that part of your loan in box 1. In this case, your rebuilding or new building deposit is also part of the capital yield tax base in box 3. You may not set off the interest received on the deposit against the interest paid and costs of your owner-occupied home.

For question 37m

Deductible costs for the owner-occupied home are: interest on and costs of the owner-occupied home debt periodical payments towards a ground lease, building and planting rights, or a perpetual hereditary lease

Take note!
The expenses which your partner is allowed to deduct in his country of residence cannot be deducted. These concern interest on and costs of the owner-occupied home debt which you took out for the purchase of your property, or for the improvement or maintenance of your property and which you paid in 2008. You cannot deduct other costs you incurred regarding your owner-occupied home, such as the costs for maintenance and improvement.

Loan for rebuilding a property

Did you take out a loan for maintaining or rebuilding your owner-occupied home? And the money has not yet been utilized? In that case, the interest on and the costs for the loan may be deductible as costs for the owner-occupied home. The loan must have been taken out for the purpose of maintaining or rebuilding the owner-occupied home. The interest on and costs for the loan are fully deductible for up to six months after the loan was taken out. After six months, the interest on the loan is deductible as soon as the costs for maintenance and/or rebuilding have been paid. The costs for rebuilding may also have been paid from another account. The interest on the loan is deductible if you continuously had the money available to pay the costs. If you enter into the loan during or after rebuilding, it is possible that you have already paid (part of) the rebuilding costs from your own money. Are you taking out a rebuilding loan within six months after the rebuilding has started? In that case, the interest on and the costs of a rebuilding loan are deductible as costs for the owner-occupied home, up to the amount of the costs you incurred in that period.

Deduction of interest for a maximum of 30 years

You may deduct the interest during a maximum period of 30 years. If you took out a loan before 1st January 2001, the 30-year term starts on 1st January 2001.

Deductible interest and costs

Deductible interest on and costs of loans are: if you opt to fully include a rebuilding or new building deposit in box 1: interest on and costs of the outstanding mortgage debt for your owner-occupied home. If you received interest on a building deposit, you need to deduct this from the interest paid if you opt to only include the loan in box 1: interest on and costs of the owner-occupied home debt, insofar as the amount of the loan was used for purchasing, maintaining or rebuilding the owner-occupied home costs relating to the civil-law notary and cadastral rights for the mortgage deed construction interest during the period after the provisional purchase agreement was concluded brokerage fees. The following applies to this: You may not deduct more than 1.5% of the debt with a maximum of 3,630. If you paid

Two-year ruling for a deposit to rebuild a property

If the amount borrowed is placed on a separate bank account that was specially opened for maintenance or rebuilding, it is called a rebuilding deposit. You may deduct the interest on the rebuilding deposit and related costs completely as deductible costs for the owner-occupied home, during a maximum period of two years after

36

more for brokerage fees, you may deduct the excess relating to 2008 in 2008. You may deduct the remainder during the term of the loan in equal yearly portions, starting in 2009 costs of evaluation (only to obtain a loan) mediation charges to obtain a mortgage and costs relating to the application for a National Mortgage Guarantee (Nationale Hypotheekgarantie) interest on debts for the redemption of a permanent ground lease, building and planting rights or a perpetual hereditary lease interest on loans for financing costs relating to purchasing, rebuilding or maintaining your house, for example, civil-law notary costs penalty interest or transfer charges paid interest on loans for financing costs relating to entering into a loan agreement for the purchase of your house, for example, brokerage fees

your house into account. You may only deduct the part of these costs which is proportionate to your share in the ownership of the house.

Example
You and your housemate each owned half of the house. In that case, you may deduct up to a maximum of half the periodical payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease with regard to the owner-occupied home, even if you paid all these costs in 2008.

For question 37n

You may also deduct the periodical payments you made in 2008 for ground lease, building and planting rights, or a perpetual hereditary lease. The following expenses are not deductible: premium for a home insurance redemption payments for a permanent ground lease, building and planting rights, or a perpetual hereditary lease premiums for an owner-occupied home capital insurance scheme amounts transferred to an owner-occupied home savings account or an owner-occupied home investment account

The following expenses, for example, are not deductible:

instalments for the owner-occupied home debt mediation fees for the purchase of the house, for example estate agents fees transfer taxes and value added tax costs relating to the civil-law notary and cadastral rights for the mortgage deed construction interest during the period before the provisional purchase agreement was concluded costs for maintenance and improvement. Under certain conditions, costs relating to a registered or listed building can be deducted interest on loans for the owner-occupied home that were closed between the tax partners or housemates themselves interest on loans which you took out to buy your tax partners or housemates house. This only applies to the portion of the debt that exceeds the original debt on that house interest on loans you took out to pay for deductible interest and costs of loans. For example, a loan to pay for penalty interest or construction interest. You may deduct the interest on a loan that you took out before 1st January 2001, to pay for deductible transfer charges or construction interest interest on and costs of a loan that is not related to an owner-occupied home, such as, for example, the purchase of a car interest on and costs of loans that are not considered by the additional loan ruling as owner-occupied home debts

For question 37s

If you received a benefit from an owner-occupied home capital insurance scheme, an owner-occupied home savings account or owner-occupied home investment account in 2008, you are eligible for an exemption. You need to state the exempt part of the benefit in this question.

More information about the exemption for owner-occupied

home capital insurance schemes, an owner-occupied home savings account or owner-occupied home investment account can be found in the supplementary explanation If you or your tax partner had an owner-occupied home in 2008. See page 7 for information about how to download or order this explanation.

For question 37t

Did you have an owner-occupied home in 2008 that was your principal residence? And you had little or no deductible costs for the owner-occupied home? In that case, you may be entitled to an allowance due to little or no owner-occupied home debt. You are entitled to this allowance if the notional rental value exceeds the deductible expenses, such as the (mortgage) interest. The deductible allowance is equal to the difference between the notional rental value and the deductible expenses. This means that, on balance, you do not pay tax on your owner-occupied home.

Your outstanding mortgage debt was already in existence on 31st December 1995
If the mortgage debt on your house was already in existence on 31st December 1995, you may deduct the interest on this mortgage debt. The same applies if you do not use the loan to buy the house or to improve or maintain the house. A condition is that the mortgage debt is still related to the same property in 2008 and that the property was still your owner-occupied home.

Example
Notional rental value Deductible (mortgage) interest and costs Balance of income and deductible items for the owner-occupied home 1,200 1,000 200

No tax partners, but still a joint owner-occupied home

If you were not tax partners in 2008, but still had a joint owneroccupied home, you may only deduct the (mortgage) interest and costs corresponding to your share in the owner-occupied home debt.

Deduction due to little or no owner-occupied home debt

200

Example
Your share of the owner-occupied home debt was 3/4, and your housemates was 1/4. You may deduct up to a maximum of 3/4 of the total interest for the owner-occupied home, even if you paid all the interest in 2008. Do you have periodical payments for a permanent ground lease, building and planting rights or a perpetual hereditary lease? In that case, you need to take your share in the ownership of

Take note!
Besides the notional rental value, did you have any income from temporarily letting the owner-occupied home? Or a taxable part of a benefit from an owner-occupied home capital insurance scheme? Or did you earn a taxable yield on the owner-occupied home savings

37

account or owner-occupied home investment account? In that case, you do pay tax on that income. Use the Calculation tool to determine the deductible due to no or little owner-occupied home debt to determine the deductible amount.

You need not state the following benefits: alimony you received for yourself via the social welfare services. You need to state this alimony in question 21a or 22a alimony payments you received for your children. This alimony is not taxed.

Calculation tool to determine the deductible due to no or little owner-occupied home debt Tax partner
If you had a tax partner during the whole of 2008, you should apportion the deductible due to no or little owner-occupied home debt the same way you apportioned the balance between the income and deductible items relating to the owner-occupied home. Notional rental value Reproduce from question 37i Total of deductible items for the owner-occupied home Reproduce from question 37p Deduct Deduction due to no or little owner-occupied home debt Take note! Only enter C in question 37t if the amount is positive.

For question 38b and 39b

You may deduct the expenses you incurred in order to obtain or retain the alimony or related redemption payment. It concerns, for example: lawyers fees telephone charges postal charges travelling expenses debt-collection charges The following expenses are not deductible: interest on a loan which you took out in order to obtain or retain the alimony or the redemption payment the costs of arranging the division of an estate

40, 41

Take note!
Did you have income from a temporary let? In that case, the following applies to the calculation of this deductible item: you do not have to decrease the notional rental value by the deductible costs during the letting period.

Periodical benefits received or related redemption payments

38, 39

Alimony received or related redemption payments

You need to state certain periodical benefits that were not subject to payroll tax. Those benefits are: periodical state contributions for a house you owned, periodical benefits in connection with a disability, sickness or an accident and other periodical benefits and provisions, amongst which annuities on which no payroll tax has been withheld.

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, it concerns the joint income in The Netherlands and abroad. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 89 and 90

You need to state alimony and related redemption payments that were not subject to payroll tax. You may also deduct the costs made to obtain the alimony.

Take note!
Only complete question 39 if you opted for resident taxpayer status. In that case, it concerns the joint income in The Netherlands and abroad. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 90.

If you did not opt for resident taxpayer status for the period you were abroad
In that case, when completing question 41, only take your income from The Netherlands into account. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. When completing question 40, take your income from The Netherlands and abroad into account. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

For question 38a and 39a

You need to state the following alimony payments: alimony you received for yourself from your ex-partner received redemption payments for alimony rent that your ex-partner continued to pay for your rented property amounts received for settlement of pension rights or annuities for which premiums have been deducted the notional rental value of the owner-occupied home This only applies if you lived in a property in 2008 that was (jointly) owned by your ex-partner under the terms of a (provisional) alimony arrangement. Furthermore, it only applies to your ex-partners portion of the ownership.

For question 40a and 41a

Examples of periodical state contributions for your owner-occupied home are: annual payments for state-subsidised owner-occupied homes property-related municipal subsidies if you had an owner-occupied home in Germany: the Eigenheimzulage

38

The only owner on the first day of residence

You need to state periodical state contributions for your owner-occupied home as periodical benefits and provisions. If you were the only owner of the house on the first day of residence, state the full contribution.

Joint ownership on the first day of residence

It could be that you owned a house together with someone else. For example, if you were married in community of property or if you bought the house together with a housemate. The following applies if you owned the house together with someone else on the first day of residence: If you were also residing in the house with a co-owner in 2008, you need to state a proportional part of the contribution. If, for example, you owned half, you state half of the contribution. This also applies if the contribution was paid in your name only If the co-owner did not live (or no longer lived) in the house in 2008, you need to state the full contribution

periodical benefits in connection with the standing rights you used in order to take up your old age reserve periodical benefits that you were unable to enforce in court and which you received from a legal body (such as a periodical scholarship from a family foundation) periodical indemnification benefits in view of missing income or as a contribution towards the cost of living redemption payments of the aforesaid periodical benefits and annuity payments German Elterngeld

Take note!
Redemption payments for annuities taken out after 15th October 1990 and for which premiums have been paid after 1991 need to be stated in question 48a and 49a. You need not state the following periodical benefits: rent benefit, health care benefit, child benefit and child care benefit benefits from the city council for day care for children if you were a single parent college grant in view of the Student Finance Act (WSF) allowances in view of the Study Costs Allowances Act (WTS) student loans one-time student grants child benefit

If you had an owner-occupied home in Germany

Regarding the Eigenheimzulage, including any child benefit, you need to apportion this between you both in proportion to the rights of ownership. If, however, you are married in community of property, each should state half the contribution. This also applies if the whole contribution was paid in your name only. In that case, each should state half the contribution.

Provisions
Provisions are benefits in a form other than money, therefore benefits in kind.

For question 40b and 41b

Periodical benefits in connection with a disability, a sickness or an accident, are benefits you received from a private insurance scheme due to a disability, a sickness or an accident. For example, benefits received under a private occupational disability insurance scheme. You need not state the following periodical benefits for this question: benefits paid under the Sickness Benefits Act (Ziektewet). You need to state these benefits in question 19a or 20a WAO and WIA benefits. You need to state these benefits in question 21a or 22a benefits received under the Invalidity Insurance Self-Employed Persons Act (Waz).You need to state these benefits in question 21a or 22a benefits received under the Regulations governing Contributions towards the Upkeep of Multiple and Severely Physically Disabled Children Living at Home (TOG).These benefits are not taxed the care benefit. This benefit is not taxed

More information about benefits in kind can be obtained

from the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 40e and 41e

You may deduct the expenses you incurred in order to obtain or retain taxable periodic benefits. It concerns, for example: lawyers fees telephone charges postal charges travelling expenses debt-collection charges The following expenses are not deductible: premium payments you made for the benefit study costs. These should be deducted as study costs or other educational expenses in question 68 and 69 interest on a loan which you took out in order to obtain or retain a periodical benefit

For question 40c and 41c

The following periodical benefits and provisions also need to be stated: periodical students grants annuity benefits not subject to payroll tax benefits received under annuity policies taken out with an insurance company abroad discontinued company benefits received from the Agricultural Development and Rationalisation Fund (Stichting Ontwikkelings- en Saneringsfonds voor de Landbouw) periodical benefits you agreed on when or directly in relation to discontinuing your business periodical benefits in connection with income from labour that you missed or were going to miss periodical benefits in connection with the discontinuation or neglection of work or services

42, 43

Other income

As from 1st January 2001, you no longer pay tax on the actual income from your assets, such as interest and rent. You do, however, need to pay tax on a fixed return of 4% on your assets minus your debts. However, did you receive interest or rent in 2008, that is (partly) related to a period before 1st January 2001? In that case, you need to state this income in your tax return for 2008, because no relevant tax has been paid yet.

It concerns the following income received by you or your underage children in 2008:

39

 the taxable part of a benefit received under a capital insurance scheme other income, such as interest for the period before 1st January 2001

Take note!
You need not state interest, rent or lease relating to the period after 31st December 2000. The fact is that the claim or savings balance, the rent or the lease usually belongs to your assets in box 3.

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, it concerns the joint income in The Netherlands and abroad. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 89 and 90.

Take note!
You only need to state the interest if you opted for resident taxpayer status.

44, 45

If you did not opt for resident taxpayer status for the period you were abroad
In that case, when completing question 43, take your income from The Netherlands into account. In question 43b, you only state income from immovable property in The Netherlands. You need not complete question 43a. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. When completing question 42, take your income from The Netherlands and abroad into account. The fact that you need to enter your foreign income, does not mean you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 89.

Amount received for expenses that were deducted in a previous tax return

Did you or your tax partner receive a compensation in 2008 or did you receive a refund for expenses that you deducted prior to 2008? In that case, you must rectify this deduction in 2008. This is referred to as the negative personal allowance.

For question 42a and 43a

Did you or your underage child receive a benefit in 2008 under a capital sum insurance scheme that already existed on 31st December 2000? If so, the interest component of the benefit may be taxable. The interest component of the benefit is the benefit minus the premium payments made. It does not concern the benefits from a capital insurance scheme that was converted to an owner-occupied home capital insurance scheme. This is subject to taxable income derived from an owner-occupied home.

If your tax partner deducted the amount before 2008, your tax partner will also need to state the refunded amount or the compensation received. This is also the case if you were living with the same housemate in 2008 as a single person, but did not opt for tax partnership.

Divorced
Are you now divorced, permanently separated or no longer living together? In that case, the person who received the refund or the allowance should state this. This concerns allowances or refunds for: alimony and other maintenance obligations costs or maintenance costs relating to a (registered or listed) building. It may also concern the waived loan which you took out through the National Restoration Fund a loan which you granted a starting entrepreneur, and have waived and deducted. It should concern a loan we have classified as a durable investment (Agaath lening) or venture capital medical expenses and other extraordinary expenses, which you deducted in the period 2001 through to and including 2007 study costs and other educational expenses which you deducted in the period 2001 through to and including 2007

Take note!
For capital insurance schemes, you must also declare the taxable interest you received in 2008 for the period after 31 December 2000. Ask your insurance company what the interest amount is.

For question 42b and 43b

Did you or your underage children receive interest, rent or lease in 2008 in relation to a period before 1st January 2001? In that case, you need to state this income in your tax return for 2008, because no relevant tax has been paid yet. Costs you incurred in connection with this income are not deductible. Did you receive interest, rent or lease in 2008 over a period that started before 1st January 2001 and continued after 31st December 2000? In that case, you need to split up the amount. Only declare that part of the amount that was accrued in the period prior to 1st January 2001.

For question 44a and 45a

Do not state an amount higher than the amount you or your tax partner deducted.

Example
On 1st February 2008 you received 12,000 for interest over the period 1st February 1998 through to 1st February 2008. This means that the interest on 35 of the 120 months is related to the period before 2001. In this case, you need to state the following: 35/120 x 12,000 = 3,500.

40

46, 47

Expenses for the provision of income

There are various ways to secure additional income for yourself or someone else in certain situations. A well known example is the annuity policy, which can be taken out with an insurance company to generate additional income upon your retirement. Other examples are: a surviving dependants annuity, or insurance schemes that will provide you with income should you become unfit for work. If certain conditions are fulfilled, the premiums paid towards these types of insurance are deductible. The conditions depend on the kind of insurance policy. As from 1st January 2008 you can also open an annuity savings account or annuity investment account with a bank or other financial institution. The amounts you paid into this account are deductible on the same conditions as the premiums you paid for an old-age or surviving dependants annuity.

You may only deduct the premiums for an annuity if you have a pension deficit. Premiums for building an annuity capital which is used for the following annuity schemes are deductible: an old-age annuity scheme. In that case, you will receive annuity benefits until you die. The benefits may start at any given time, but not later than the year in which you turn 70 years of age a surviving dependants annuity scheme. Surviving dependants receive an annuity benefit upon your or your tax partners death. Additional rules apply regarding the term of the instalments to be received a temporary old-age annuity scheme. You will receive annuity benefits for at least 5 years, starting no sooner than the year in which you turn 65 years of age. These benefits start no later than the year in which you turn 70 years of age and cease at a determined ending date, for example when you turn 80 years of age.

Payments to an annuity savings account or annuity investment account

Regarding an annuity savings account or annuity investment account, you can only deduct the payments you made yourself as account holder. The amounts you paid into an annuity savings account or annuity investment account are only deductible if you have a pension deficit. We treat and regard these deducted amounts as annuity premiums. The payments to an annuity savings account or annuity investment account can be deducted if they are used for building a deposit that will be used in the future for taking out an old-age annuity, a surviving dependants annuity or a temporary old-age annuity with an insurance company. You can also use the accrued balance in the future for acquiring an entitlement to a periodical benefit from a bank, an insurance company or another financial institution.

Take note!
Only complete question 47 if you opted for resident taxpayer status. In certain conditions, the following premiums are deductible: for annuities as (supplement to your) pension for annuities as (supplement to a) pension for surviving dependants for the transfer of your old age reserve to an annuity scheme for the transfer of your suspension profit to an annuity scheme for annuities for a disabled (grand) child that is of age for periodical benefits to yourself resulting from invalidity, sickness or an accident, such as premiums towards occupational disability insurances for the Invalidity Insurance Self-Employed Persons Act (Waz) in order to remain entitled, in some special cases, to the surviving dependants benefits under the Surviving Dependants Act (Anw) Under certain conditions, the payments you made to the following are also deductible: a blocked annuity savings account held by you an investment account to obtain one or more blocked participation rights in that account

Annual margin
The annual margin for 2008 is part of the maximum deductible amount for annuity premiums in 2008. If you had a pension deficit in 2007, you may in 2008, under certain conditions, deduct annuity premiums paid or deposits into an annuity savings account or annuity investment account as expenses for the provision of income. According to the tax rules, you may have a pension deficit while being employed and accruing pension entitlements in the normal way.

Take note!
Premiums or private contributions by employees, for example, to a pension are not deductible. This was already taken into account by your employer or benefits agency when withholding your payroll tax.

Reserve margin
The reserve margin is the total annual margins for 2001 through to and including 2007 that were not used by you. Were there one or more years between 2001 through to and including 2007 in which you had an annual margin for which you did not make premium payments towards an annuity policy? In that case, you are still entitled to deduct in 2008 up to a certain amount for paid annuity premiums or deposits on an annuity savings account or an annuity investment right. You can determine the deductible amount for annuity premiums or deposits on an annuity savings account or annuity investment account with the Calculation tool to determine Annuity premiums. You can find this tool on www.belastingdienst.nl.

Take note!
You are not obliged to deduct premiums for annuities or payments to an annuity savings account/annuity investment account. If you opt not to deduct those expenses, the value of the policy or the balance of the savings account or the investment account is taxed in box 3: gains from savings and investments. You can determine the deductible amount for annuity premiums or payments to an annuity savings account/annuity investment account with the Calculation tool to determine Annuity premiums in 2008. You can find this tool on www.belastingdienst.nl.

More information about the deduction of annuity premiums

can be found in the supplementary explanation If you paid premiums for the provision of income that were deductible in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For questions 46a, 46b, 47a and 47b

You can only deduct the premiums that you, as beneficiary, paid for a (temporary) old-age annuity or surviving dependants annuity.

41

For question 46c and 47c

As an entrepreneur, did you build up an old age reserve? If you partially or completely transferred this to an annuity scheme before 1st July 2009, you may deduct the paid premium. You can also transfer your old-age reserve to an annuity savings account or annuity investment account. You may deduct the amount you pay into this account. In that case, you need to meet the following conditions: You need to have made the premium payment or deposit in 2008 or before 1st July 2009 The premium paid or the deposit made is deductible in 2008 inasmuch that the amount of the transferred old-age reserve was included in your profit from a company Did you (partially) suspend your business in 2008? And did you transfer your suspension profit to an annuity that meets the fiscal conditions before 1st July 2009? In that case, you can deduct the paid premium in 2008. You can also transfer your suspension profit to an annuity savings account or annuity investment account. You may also deduct the amount you pay into this account. In that case, you need to meet the following conditions: You need to have made the premium payment or deposit in 2008 or before 1st July 2009 The deductible amount depends on the moment you suspended your business. See Deductible amount

For question 46d and 47d

Did you pay premiums into annuity schemes whereby the benefits will fall to your disabled (grand)child that is of age? You can deduct these if the benefits meet the following conditions: The benefits are used to maintain the (grand)child in accordance with his place in society The benefits will only cease upon the death of the (grand)child. If the insurance scheme meets the conditions, the premiums paid will be fully deductible.

For question 46e and 47e

Premiums for private occupational disability insurance schemes that entitle you to periodical benefits upon invalidity, sickness or an accident are deductible. It concerns periodical benefits for which you need to pay income tax and premiums for the national insurance schemes. For example, insurances to compensate the WIA deficit (Work and Income according to the Labour Capacity Act), the Anw deficit or the occupational disability insurance scheme for the self-employed which you took out as an independent entrepreneur. It does not concern: premiums which your employer took into account when withholding payroll tax premiums for the compulsory insurance schemes, the Sickness Act and WIA premiums for insurance schemes that pay out lump-sum amounts, such as capital insurance schemes premiums towards the Health and Care Insurance Act. If the insurance scheme meets the conditions, the premiums paid will be fully deductible.

Take note!
Do you pass on your company to your successor? In that case, you cannot hold an annuity savings account or open an annuity investment account with your successor. You can, however, take out an annuity policy with your successor.

Deductible amount
The deductible amount is the suspension profit you used to purchase an annuity scheme, annuity savings account or annuity investment account, but with a maximum of: 417,874 if you were 60 years of age or older upon suspension of your business. This maximum also applies if at that point in time you were 45% occupationally disabled and the payments of the annuity, annuity savings account or annuity investment account start within six months after you suspend your business. 208,942, if you were 50 years of age or older upon suspension of your business. This maximum also applies if the payments of the annuity, annuity savings account or annuity investment account take effect immediately after conclusion of the scheme. 104,476 in all other cases You should deduct the following from the above-mentioned (maximum) amount: the value of company and occupational pension entitlements that have been accrued from the profit entitlements to discontinued company benefits and suchlike the balance of the old-age reserve at the beginning of the calendar year the annuity premiums you deducted in 2001 and following years, with the exception of the basic deduction of annuity premiums (through to and including 2002) the amounts deducted previously due to the transfer of suspension profit to an annuity If the remaining amount is negative, you may not deduct an amount.

For question 46f and 47f

You may deduct premiums in order to remain entitled to the surviving dependants benefits under the Surviving Dependants Act (Anw) only in a special situation. This concerns situations whereby the entitlement to surviving dependants benefits for persons born between 1st January 1950 and 1st July 1956 has been wholly or partly lost, due to the replacement in 1996 of the General Widows and Orphans Benefits Act (Algemene Weduwen- en Wezenwet) by the Anw. In that case, you may opt for voluntary Anw premium payments.

For question 46h and 47h

You may deduct annuity premiums in 2008 if you paid them in 2008. The premium payments you reversed to 2007 may, however, not be deducted again. You may deduct the payments into an annuity savings account or annuity investment account in 2008 if you made them in 2008. You may also deduct premiums or payments in 2008 which you paid after 31st December 2008, but before 1st April 2009 (reversal). If you transferred your suspension profit or old-age reserve to an annuity scheme, annuity savings account or annuity investment account, you need to pay the premium or payment before 1st July 2009 in order to be able to deduct it in 2008. Premiums or payments in 2009 that were deducted in 2008 may not be deducted again in 2009.

For question 46i

Did you pay annuity premiums after emigration in 2008 and before 1st April 2009 which you stated in question 46a and/or 46b? Or did you pay annuity premiums after emigration in 2008 and before 1st July 2009 which you stated in question 46c? In that case, you

42

may deduct the premiums in the domestic period in 2008. Tick the box if you want this. The premiums you deduct in the domestic period cannot be deducted again in the period abroad.

For question 48b and 49b

State the total of the refunded premiums which you deducted previously for: an annuity scheme a private occupational disability insurance.

48, 49

Redeemed annuity or other negative expenses for the provision of income

50, 51

Income from a substantial interest

Did you deduct premium payments towards the provision of income, for example for an annuity policy or for periodical benefits in case of invalidity, prior to 1st January 2008? And were these previously deducted premiums refunded in 2008? Or did your annuity scheme, annuity savings account, annuity investment account or occupational pension scheme in 2008 no longer meet the fiscal conditions? In that case, you have negative expenses for the provision of income. You need to state these.

Did you have a substantial interest in a company or cooperative association in 2008? In that case, you need to state the financial gains that resulted from this. There are two possible types of taxable gains you can have:

regular gains, such as dividend and transferred gains, such as profits from the sale of shares.

When to speak of a substantial interest?

You owned a substantial interest if, in 2008, you - and your possible tax partner - directly or indirectly owned at least 5% of: the shares (also per type) in a Dutch or foreign company profit-sharing certificates of a Dutch or foreign company the enjoyment rights (also per type) to the profit-sharing certificates or shares in a Dutch or foreign company the voting rights in a cooperative society or cooperative association. You also owned a substantial interest if in 2008 you, and your possible tax partner, owned options to acquire at least 5% of the shares (also by type) in a Dutch or foreign company. A certificate of participation in an open investment fund is considered the same as having an interest in a company. In that case, it concerns funds that allow participants to receive benefits by using money, for example by investing joint accounts. These investment funds have tradable certificates of participation. This can be a Dutch or foreign fund.

For question 48a and 49a

Negative expenses for the provision of income exist if you, for example: completely or partially redeemed the annuity scheme. In that case, you received a lump sum instead of a number of annuity instalments. Take note! Only state the redemption payments for annuity schemes that were entered into after 15th October 1990 and for which premiums were still paid after 1991. You should state redemption payments for other annuity schemes in question 40c and 41c. are no longer the account holder of the annuity savings account You state the value of your annuity scheme or occupational pension scheme at the moment of redemption, donation, etc. In case of redemption, the value equals the redemption payment you received. You are allowed to deduct the yield that was earned at a time you were not subject to resident taxes. With regard to annuity schemes that had not paid out benefits before the redemption and such like, you must at least state the total amount of the annuity premiums that you deducted previously. Was the redemption payment higher? In that case, you state the amount of the redemption payment here. Also if you unblocked an annuity savings account or annuity investment account and did not use it to obtain annuity instalments, you must at least state the total amount of the deposits that you deducted previously. Was the deposit released higher? In that case, you state that higher deposit. In these situations you also owe review interest. You can find more information about review interest in question 87 and 88.

More information can be found in the supplementary

explanation If you or your tax partner had a substantial interest in 2008 (for foreign tax liable persons). Here, the following topics are dealt with: if one of your family members had a substantial interest in the same company or cooperative association in 2008 if you no longer met the 5% requirement in 2008 If you were subject to the 30% evidence rule in 2008. See page 7 for information about how to download or order this explanation.

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, it concerns the substantial interest in The Netherlands and abroad. You must also state the income that is subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 89 and 90.

More information about negative expenses for the provision

of income can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

43

If you did not opt for resident taxpayer status for the period you were abroad in 2008
In that case, when answering question 51, only take the substantial interest in The Netherlands into account. It only concerns your own share in the gains from a substantial interest. You must also state the gains from a substantial interest that are subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax exemption. See the explanation for question 91. When answering question 50, take the substantial interest both in The Netherlands and abroad into account. The fact that you need to enter your foreign income, does not mean you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 89.

For question 50c and 51c

You may deduct costs you have incurred relating to regular gains. The following costs, for example, may be deducted: interest on and costs of loans taken out to purchase shares, share options or profit-sharing certificates of the substantial interest bank charges for administering shares. The following expenses are not deductible: pre-paid interest for the period after 31st December 2008 if the period of the debt ends after 30th June 2009. This interest can be deducted in the year to which the interest relates interest on so-called over endowed debts on the distribution of an inheritance according to a parental distribution or a statutory distribution withheld dividend tax. You should state Dutch dividend tax in question 85 and 86.

Tax partner
If you had a tax partner during the whole of 2008, you and your tax partner should both state the total income from a substantial interest and the total of the deductible costs. The difference between this total income and these total costs is the gain from a substantial interest. You may fully or partially state this gain as your own income. The remainder should be stated by your tax partner. You may apportion the gain as you wish, as long as the total is 100%. If you only had a tax partner throughout the domestic period, you may only apportion the gain in the domestic period (for question 50) between yourselves.

For question 50e and 51e Transfer gains

Transfer gains are gains you had from the transfer (for example a sale) of shares, options, profit-sharing certificates or membership rights that were part of a substantial interest. The gain from the transfer is the transfer price less the purchase price. You should also state the transfer gains of: the person who was your tax partner during the whole of 2008 or the person who was your tax partner throughout the domestic period that tax partners underage children your own underage children.

No Tax Partner
If you did not have a tax partner, state your own income and deductible costs. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner during the whole of 2008.

Transfer price For question 50a and 51a

State whether it concerns shares, options, profit-sharing certificates, subscription rights or other entitlements such as usufruct. If you had shares, also state the type of shares. The transfer price is the exchange in return for shares, options, profit-sharing certificates or membership rights. In a normal business sales transaction this will be the amount you received from the buyer. In the case of, for example, a fictitious transfer, a donation, a swap or a sale against an un-businesslike price, the fair value will apply. State the net value in your tax return, in other words the transfer price less any transfer charges, such as sales cost. In addition, include the transfer price and the costs of the person who was your tax partner during the whole of 2008 or the person who was your tax partner throughout the domestic period, that tax partners underage children and your underage children.

Options
In the case of options, it must concern options to acquire a minimum of 5% of the shares. State the number of shares to which the options refer.

For question 50b and 51b

Regular gains are gains arising, for example, from shares or profit-sharing certificates that were part of the substantial interest. Examples of regular gains are: dividends and other distributions of profits a fixed return from a foreign investment company. It concerns the gross income. This is the income before a possible deduction of (dividend) tax or costs. You must also state the regular gains of: the person who was your tax partner during the whole of 2008 or the person who was your tax partner throughout the domestic period that tax partners underage children your own underage children.

Fictitious transfer
In a number of special situations we treat your shares, options, profit-sharing certificates or membership rights as if you had sold them. This is known as a fictitious transfer. This applies if, for example: you are permanently separated and living apart as a result of which you no longer had a substantial interest your shares were transferred to another by law of succession or marital property rights you emigrated you placed your shares with your company you sold shares as a result of which you own less than 5% of the shares you received a liquidation benefit you extended a call option for your shares, profit-sharing certificates or membership rights. Special rules apply to fictitious transfers. Regarding these fictitious transfers you may, in some cases, move the tax on the transfer gains to a later point in time.

No regular gain
Interest resulting from debt claims you or your tax partner had on a company is not considered a regular gain. This interest belongs to the income from providing assets. You state this in question 32 and 33.

44

More information about fictitious transfers can be obtained

from the Foreign Revenue Phone Line: +31 55 538 53 85.

52

Conservable income

For question 50f and 51f

It concerns the purchase price of the shares, share options, profit-sharing certificates and membership rights which you transferred. This is the amount you paid when you bought them. The purchase costs, such as notary fees, must be added to the purchase price. Special rules apply to determine the purchase price in the following cases: if you inherited the shares, share options, profit-sharing certificates or membership rights if you obtained the shares, share options, profit-sharing certificates or membership rights by means of a donation if the substantial interest came about in the course of 2008.

If you emigrated from The Netherlands in 2008, you have to state your conservable income. You have a conservable income if at the moment of emigration you had, for example, a pension or annuity entitlements. A separate assessment is imposed for the conservable income. You do not need to pay this until, for example, your pension or annuity entitlements are transferred or surrendered. In other situations as well, there may be a conservable income, for example upon suspension of your business.

Take note!
If you emigrated from The Netherlands, you always have to fill in this question. We impose a separate assessment for the conservable income: the conservative assessment. This is an assessment for the pension you accrued during your employment in The Netherlands. If you emigrated from The Netherlands and you had pension or annuity entitlements, you will almost always receive a conservative assessment. In this assessment, the interest will also be calculated on the tax advantage you had because of the deduction of your pension premiums. This interest is 20% of the value of the policy. Under certain conditions, a lower percentage applies. If you submit the M-form, we will consider this to be a request for suspension of payment of the conservative assessment. If you receive suspension of payment and for 10 years will comply with the rules that apply to, for example, the pension entitlements, you may receive a waiver of the tax amount of the conservative assessment. In that case, you do not have to pay the assessment.

More information about the purchase price can be found in

the supplementary explanation If you or your tax partner had a substantial interest in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 50h and 51h

If the gains from a substantial interest were negative, they will constitute an offsettable loss from a substantial interest. As of 2007, the offset of losses from a substantial interest has been changed. We settle this negative amount with positive income from a substantial interest in the previous year. And possibly with the positive income from a substantial interest in the coming nine years. Do you have an unsettled loss from a substantial interest for 2001 or 2002? In that case, you can still offset this loss against the positive income from a substantial interest until the fiscal year 2011. If you had a tax partner during the whole of 2008, you can only offset the loss that you apportion to yourself in your tax return.

Take note!
If you emigrated to an EU or EEA member state in 2008, you will unconditionally and automatically receive suspension of payment.

More information about the offset of a loss from a substantial

interest can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

More information about conservable income can be found in

the supplementary explanation If you had conservable income in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 50i and 51i

Did you opt for resident taxpayer status for the period abroad in 2008? And did you have a tax partner during the whole of 2008? In that case, just like your tax partner, you stated in question 50a through to and including question 50h and/or in question 51a through to and including question 51h the total of the income and the total of the deductible costs. Subsequently, you may apportion the balance of question 50i and/or 51i between you and your tax partner as you wish, as long as the total is 100%. If you only had a tax partner throughout the domestic period, you may apportion the balance in the domestic period (for question 50i) between yourselves.

For question 52a

This concerns: entitlements from a pension scheme you built up as employee or former employee entitlements from a pension scheme you have, if the employee or former employee who built up the pension, has deceased. State the fair value of the pension entitlements at the moment of emigration. You do not fill in entitlements of which the premiums have not been deducted in The Netherlands. Information regarding the value of your pension entitlements can be obtained from your pension fund.

For question 52b

This concerns pension capital that was placed with a foreign insurer in 2008. State the fair value of the pension entitlements placed abroad in 2008. You do not fill in entitlements of which the premiums have not been deducted in The Netherlands. The value of your pension entitlements can be obtained from your pension fund.

45

Take note!
Do not state here the value of the pension entitlement you stated in question 52a.

For question 52c

This concerns: an owner-occupied home capital insurance scheme you have as beneficiary an owner-occupied home capital insurance scheme you had as irrevocable beneficiary on the date you emigrated from The Netherlands in 2008. State in question 52c the interest component of the part of the value of your capital insurance scheme that exceeds your exemption. You calculate this by deducting the premiums paid from the fair value of the insurance at the time of emigration. If the value of your owner-occupied home capital insurance at the time of emigration does not exceed your exemption (usually 134,000 per person), you need not state anything here.

We consider the placing as a transfer of the substantial interest. State the transfer gains. If you acquired a substantial interest through marital property rights or succession, you should often state the gains as conservable income. In such cases, call the Foreign Revenue Phone Line: +31 55 538 53 85.

53

Assets
Only for the period in which you lived in The Netherlands

Did you or your underage children have assets in The Netherlands or abroad in 2008? Or was this applicable to your tax partner or your tax partners underage children?

For question 52d

This concerns the annuity that was placed with a foreign insurer in the domestic period in 2008. State the fair value of the annuity entitlements placed abroad in 2008. You do not fill in entitlements of which the premiums have not been deducted in The Netherlands. The value of your pension entitlements can be obtained from your insurer. Do you have annuities of which the benefit had not yet come into effect in 2008? In that case, if this amount is higher, state the total amount of the premiums you deducted in the past for the annuity.

In that case, you have to state their value as assets in box 3: gains from savings and investments. It concerns, for example:
savings shares that are not part of a substantial interest a second house a capital insurance scheme (not a capital insurance scheme for an owner-occupied home, this you state in box 1).

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, skip the questions 53 through to and including 55 and fill in the questions 56 through to and including 59 for the whole of 2008.

For question 52e

State the fair value of the entitlements to income provisions in The Netherlands at the time of emigration. This concerns, amongst other things, annuity entitlements. You do not fill in entitlements of which the premiums have not been deducted in The Netherlands. The value of your annuity entitlement at the time of emigration can be obtained from your insurer.

If you did not opt for resident taxpayer status for the period you were abroad in 2008
In that case, fill in the questions 53 through to and including 55 for the domestic period and the questions 56 through to and including 59 for the period abroad in 2008.

Take note!
Do not state here the annuity entitlement you stated in question 52d.

Value and reference dates

You have to use the fair value of the assets and debts. This concerns the value on the reference dates 1st January 2008, or the first day in 2008 you lived in The Netherlands (in case you immigrated to The Netherlands) and 31st December 2008, or the last day you lived in The Netherlands in 2008 (in case you emigrated from the Netherlands). Normally, the fair value of the assets and debts is equal to the sale value. Sometimes it is difficult to determine the sale value of (a part of) your assets, for example because there is no market for these assets. In that case, you should make an estimate of the value.

For question 52f

This concerns the annuity that was placed with a foreign insurer in the period abroad in 2008. State the fair value of the annuity entitlements placed abroad in 2008. You do not fill in entitlements of which the premiums have not been deducted in The Netherlands. The value of your annuity entitlement can be obtained from your insurer.

For question 52g

If you emigrated from The Netherlands, we consider this to be a transfer of the shares. State the transfer gains.

More information about the value of assets and debts can be

obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 52h

State the gains from transferring shares or profit-sharing certificates relating to: a share merger a split up legal merge. It concerns the gains that cannot be passed on. This is the case if the company acquiring or obtaining the shares or profit-sharing certificates is not established in The Netherlands. You should also state conservable income when the actual management of a company in which you hold a substantial interest is placed abroad.

46

Whose assets are you stating? Tax partner

Did you have a tax partner throughout the domestic period? In that case, state the total value of your assets and the assets of your underage children per the reference date. Were you married in community of property? In that case, state half the value of the joint assets per the reference date. In his tax return, the tax partner states half the joint assets per the reference date. Did you have underage children with assets? In that case, you state half the assets of the child per the reference date.

No tax partner
If you did not have a tax partner throughout the domestic period, state the total value of your and your childrens assets per the reference date. It concerns children under your authority who were underage on the reference date. The same applies if you had a tax partner during part of the year and did not opt to be considered as each others tax partner during the whole year

company assets capital, such as premises, that you provided to certain people who utilized it for their company. It concerns, for example, your partner or your underage child. Income from this, such as rent, should be stated in box 1 as revenues from providing assets shares and suchlike that were part of a substantial interest. For example, you had a substantial interest if you owned a minimum of 5% of the shares, share options and profit-sharing certificates of a limited company or a public limited company. You should state this income in box 2 as gains from a substantial interest the value of annuity schemes or the rights to periodical benefits for which you previously deducted the premiums property according to the Nature Conservation Act 1928 forests undisturbed grounds tax claims art and scientific artefacts, except if they served primarily as an investment frozen savings balances of 17,025 or less which were part of a salary savings scheme

Partial foreign tax liability (30% evidence rule)

Did you work in The Netherlands as a foreign expert? And do you opt for partial non-resident taxpayer status in 2008? If so, you only have to declare (rights to) immovable property situated in The Netherlands and entitlements to a share in the profits of Dutch companies under the question dealing with assets. Under the question dealing with debts, you also have to declare any debts relating to these assets. In this situation, you are not entitled to the tax-free allowance, the supplement to the tax-free allowance for underage children and the elderly persons allowance.

Transferring assets from and to box 3

Did you temporarily transfer assets from box 3 to box 1 or box 2? And then back again to box 3? In that case, you need to state the actual income in box 1 or box 2. In certain cases, you should also include this income in your gains from savings and investments (in box 3). This is the case if the transfer: lasted no longer than 3 consecutive months and there was a reference date relating to box 3 during that period lasted longer than 3 consecutive months, but no longer than 6 consecutive months, and there was a reference date relating to box 3 during that period. This does not apply if you can make a reasonable case that the assets were transferred to box 1 or box 2 for business purposes. In box 3, you should state the value on the reference dates that are closest to the dates on which you transferred your assets.

More information about partial non-resident taxpayer status

can be found in the supplementary explanation If you or your tax partner or underage children had assets in 2008 (for non-resident taxpayers). See page 7 for information about how to download or order this explanation.

Assets in box 3
You need to state the following assets in box 3. bank, giro and savings balances shares, bonds, profit-sharing certificates and share options that are not part of a substantial interest other claims and cash your second house and other immovable property the non-exempt part of your social investments the non-exempt part of your investments in venture capital the non-exempt part of your capital insurance schemes entitlements to periodical benefits your share in an undivided property other assets

For question 53a

The total of the bank, giro and savings balances per the reference dates belong to the assets in box 3. It also concerns any accounts held abroad (see also question 85b). The value of the savings balances depends on the moment interest is added.

Savings balances: annual (or more frequent) addition of interest

If the interest is added annually (or more frequently) to your savings balances, state the total of the balances per the reference dates. Therefore, do not state the accumulated interest that had not yet been added on the reference dates.

Savings balances: less than annual addition of interest Assets you do not need to state in box 3
You need not state the following assets in box 3: the owner-occupied home that served as your principal residence. Do not state this either if you had a temporary owner-occupied home, for example, in case of a divorce. You state this income in box 1 in question 36 acquired usufruct of a house by law of succession that was your principal residence in 2008. You state this income in box 1 in question 36 movable assets for private use within the family, for example, your own car or the furniture of your house the saved amount in a life savings scheme

More information about savings balances and claims

with interest added less than annually can be found in the supplementary explanation If you or your tax partner or underage children had assets in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Exemption for the salary savings scheme

Is the total of your frozen savings balances which were part of a salary savings scheme 17,025 or less? In that case, you need not state this amount. If the amount is higher, you only need to state the

47

part exceeding 17,025. For example, did you have shares that were subject to a salary savings scheme? If so, you should add the value of these shares to your savings balances which came under this scheme. You need to state the part of the total amount that exceeds 17,025. Your tax partner also has an allowance of 17,025 for his salary savings scheme. Tax partners may not transfer these allowances to each other.

For question 53d

A second house, for example a holiday house in The Netherlands or abroad, is also part of the assets in box 3. You need to state the value on the reference dates. A second house is not: the owner-occupied property which served as your principal residence in 2008, or which you owned temporarily. You need to state this in question 36 a rural estate, as defined by the Nature Conservation Act 1928, which was your full property. Usufruct and partial ownership of a rural estate need to be stated in question 53h. Do, however, state the second house and any other buildings that are part of the rural estate a forest or nature reserve that was your full property. Usufruct and partial ownership need to be stated in question 53h

For question 53b

The assets in box 3 also include shares, bonds and suchlike. It concerns, for example: shares, bonds, profit-sharing certificates and share options that are not part of a substantial interest shares in investment funds the non-exempt part of your social investments the non-exempt part of your investments in venture capital Do you have shares, bonds, profit-sharing certificates, share options or shares in investment funds that are listed at the Euronext stock exchange in Amsterdam? In that case, state the closing prices as stated in the Official Listing that is published by Euronext Amsterdam N.V. on the reference dates. 1st January 2008 is the closing price for 2007 and 31st December 2008 is the closing price for 2008. Are the shares not listed at the stock exchange? In that case, state their fair value.

Value of a second house

If you had a second house in The Netherlands and the house was available to you for 30% or more of the time in 2008, you need to state the WOZ value with 1st January 2007 as reference date. Was the house at your disposal for less than 30% of the time (for example, because it was let out)? Or does it concern a house abroad? In that case, state the fair value. You need to state its value on the reference dates.

Salary savings scheme

Did you have shares in 2008 that were subject to a salary savings scheme? In that case, see Exemption for the salary savings scheme in question 53a.

For question 53e

Assets in box 3 also include immovable assets other than a second house. It concerns, for example: a house that you let out a garage that is not an appurtenance of the owner-occupied home, but is situated a few streets away Other immovable assets do not include the owner-occupied home that was your principal residence in 2008. This is stated as your owner-occupied home in box 1.

Exemption for social investments and investments in venture capital

An exemption applies to social investments, i.e. green investments and social-ethical investments. An exemption also applies to investments in venture capital to starting entrepreneurs and cultural investments.

For question 53f

More information about exemption for social investments

and investments in venture capital can be found in the supplementary explanation If you or underage children had assets in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

The assets in box 3 also include insurances that pay out a capital (lump) sum when alive or upon death. An exemption may apply in such a case. You need not state the following capital insurance schemes in box 3: a capital insurance scheme relating to the owner-occupied home. This is taxed in box 1 at the time of payment a capital insurance scheme which only pays out upon death, for example, a funeral insurance with cash payments or payments in kind) up to a maximum insured capital sum of 6,590 per insured person. If the insured capital exceeds 6,590, you are still entitled to the exemption if the total fair value of the policies does not exceed 6,590. It concerns an insurance that pays out upon your or your tax partners death or the death of a blood relative, such as your children, parents, brothers or sisters and their spouses. If the total amount is higher, the exemption ceases a capital insurance scheme that only pays out upon invalidity, sickness or an accident

For question 53c

The total of any other claims and cash on the reference dates also belong to the assets in box 3. Other claims are receivables that you did not state anywhere else in your tax return. Other claims do not include: savings balances, bonds and suchlike (deferred) tax receivables and receivables from national insurance contributions current instalments with a term of 1 year or less

Claims resulting from an inheritance

More information about claims resulting from an inheritance

can be found in the supplementary explanation If you or your underage children had assets in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Capital insurance scheme(s) which you took out on or before 14th September 1999 (not a capital insurance scheme for an owner-occupied house)
Did you take out one or more capital insurance schemes on or before 14th September 1999? In that case, you need not state anything if the joint value on the reference date was 123,428 or less. If the value was higher, you only need to state the value exceeding 123,428.

48

Was the insured capital amount or the premium increased after 13th September 1999? In that case, you may only use the exemption if the increase took place according to a clause that already existed on 13th September 1999. In any case, the exemption ceases if the term of the insurance was extended after 13th September 1999. Tax partners may transfer the exemption to each other under certain conditions.

More information about capital insurance schemes can

be found in the brochure If you paid premiums for a capital insurance scheme. You can request this from the Foreign Revenue Phone Line: +31 55 538 53 85.

usufruct or limited ownership of a savings account (amongst others, bare ownership: you were the owner but were not entitled to interest) usufruct or limited ownership (including bare ownership) of premises, a rural estate, forests or nature reserve. In general, it also concerns bare ownership of a house which serves as the owner-occupied home of the person who has the usufruct according to rights of inheritance your share in an undivided property entitlements to the use of premises for which you paid a business-like fee less than once a year. For example, you paid the rent in advance for five years at a time

For question 53g

The assets in box 3 also include entitlements to periodical benefits. This concerns, amongst others, annuity policies. You must also state other entitlements to periodical benefits insofar as these are not part of box 1. You should state the fair value of these entitlements.

Your share in an undivided property

Did you, together with one or more other parties, receive an inheritance that was not yet divided? In that case, this is an undivided property that must be included in your assets in box 3. When a couple divorces, there may also be an undivided property. You need to state your share in the undivided property. Does the undivided property include, for example, a savings account? In that case, you need to state this part in question 53a. If a civil-law notary administers the undivided property, you may ask him or her for a statement of the amounts that need to be stated. Other assets in box 3 do not include, for example: the usufruct - which you acquired under the law of succession - of the house which served as your principal residence in 2008. You should declare the notional rental value of this house in box 1 movable assets for private use or for use within the family, for example, your own car or the furniture of your house artefacts: these are by and large tax-exempt rights acquired by law of succession to movable assets you were using yourself.

Take note!
Most annuity policies and entitlements to periodical benefits that were entered into before 1st January 2001, are completely part of box 1. Do not state the annuity policies or other entitlements to periodical benefits for which you completely deducted the premiums in 2008 or before. If you deducted part of the premiums in the years 2001 through to and including 2008, you need to split the entitlements. The part for which you deducted the premiums, is part of box 1. The part for which you did not deduct the premiums, is part of box 3.

Entitlements to a periodical benefit entered into on or before 13th September 1999

Are you entitled to a periodical benefit under an insurance which you entered into on or before 13th September 1999? If you did not increase the premium for these entitlements after 13th September 1999, you do not always need to state the value of the entitlements (completely). This depends on the premium amount you paid after that date and are not allowed to deduct, or did not deduct: If the annual premium was 2,269 or less, you need not state the value of the entitlement. You do need to state the benefits resulting from the entitlements in question 40 as soon as the benefits exceed the premiums you paid If this premium amount is more than 2,269, you only need to state the value of the part of the entitlements resulting from the premiums in excess of 2,269.

More information about the value of usufruct and bare

ownership can be found in the supplementary explanation If you or your tax partner or underage children had assets in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

54

Debts
Only for the period in which you lived in The Netherlands

More information about determining the value of the

insurances can be found in the supplementary explanation If you or your tax partner or underage children had assets in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 53h

Examples of other assets that you should state in box 3 are: movable assets that you rented out in 2008 or had as an investment entitlements you had in 2008 to movable assets, such as entitlements to use someone elses (not your employers) car or caravan free of charge during the whole year trust capital or a comparable allocation of funds under foreign law for which you had a proxy or to which you were entitled

Did you have assets in 2008, such as savings, shares or a second house? In that case, you need to pay income tax on a fixed return on these assets minus your debts. Of the debts, you may only deduct the part that exceeds the threshold of 2,800.

Whose debts are you stating?

It concerns the same persons as in question 53. Therefore, read question 53: Whose assets are you stating?

For question 54a and 54d

It concerns, for example: debts incurred in order to buy consumer goods, such as a car or a holiday

49

 debts to finance the purchase of shares (other than shares belonging to a substantial interest), bonds or entitlements to periodical benefits debts to finance a second house or other immovable assets debts according to the Student Finance Act

55

Gains from savings and investments

Only for the period in which you lived in The Netherlands

Value and reference dates

You have to use the fair value of the assets and debts. Only enter the debts that are not part of box 1 or box 2. This concerns the value on the reference dates 1st January 2008, or the first day in 2008 you lived in The Netherlands (in case you immigrated to The Netherlands) and 31st December 2008, or the last day you lived in The Netherlands in 2008 (in case you emigrated from the Netherlands).

No debts in box 3
You need not state the following debts in box 3: (mortgage) debt for your owner-occupied home that served as your principal residence (owner-occupied home debt) company debts liabilities that are not claimable because you are the longest living spouse current instalments for debts with a term less than one year (dormant) tax liabilities and debts pertaining to premiums for national insurance schemes (including interest for the levy of tax and the collection of tax)

Did you have assets in box 3 in 2008, such as savings, shares or a second house? In that case, your gains from savings and investments are 4% of those assets minus your debts. You need to pay tax on these so-called gains from savings and investments. Of the debts, you may only deduct the part that exceeds the threshold of 2,800. A fixed amount of 20,315 of the assets less the debts is tax-exempt: the tax-free allowance. In certain conditions, the amount of the tax-free allowance is increased with the supplement to the tax-free allowance for underage children and/or the elderly persons allowance.

For question 55d

A fixed amount of the assets less the debts is exempt from taxation: the tax-free allowance. The tax-free allowance is 20,315.

For question 55f For question 54b and 54e

Of the total debts, you may only deduct the part that exceeds the threshold of 2,800. This threshold applies as per the reference date. If you had a tax partner during the whole of 2008, you can request a threshold of 5,600 for you and your tax partner jointly in one of your two tax returns. You may divide this amount between yourselves, but you may not use a higher threshold than the part of the debts you apportion to yourself. You and your tax partner need to make a joint request in your tax return. You can do this by having your tax return signed by your tax partner too. If your tax partner is also filing a tax return, this tax return, too, must be signed by both of you. If you do not make a joint request, the threshold will amount to 5,600 per person. This threshold applies as per the reference date. You are entitled to a supplement to your tax-free allowance of 2,715 per underage child, provided that you exercised parental authority over that underage child on 31st December 2008.

For question 55h

You are entitled to the elderly persons allowance if you meet the following conditions: You were 65 years of age or older on 31st December 2008. The basis for your average return was not higher than 268,821. The basis for your average return is your average basic yield after deduction of your tax-free allowance, and before applying the elderly persons allowance (the amount in question 55g). Your average basic yield is the average value of the assets minus the debts on both reference dates. Use the following table to determine the elderly persons tax allowance.

Table of elderly person's allowance

Income Elderly Persons Allowance (See amount D in the Overview of Income and Deductions on page 1) more than no more than 13.744 13.744 19.119 19.119 Elderly persons allowance

26.892 13.446 nihil

For question 55j

You calculate the fixed yield in your domestic period in 2008 as follows: multiply 0.04 by the number of whole months that you were living in The Netherlands in 2008 and divide the outcome by 12.

50

Example
You emigrated from The Netherlands on 15th July 2008. Therefore, you lived in The Netherlands for a period of 6 whole months. Your multiplier is 6/12 x 0.04 = 0.02.

You were not liable to Dutch taxes from 1st February 2008 through to and including 1st July 2008. Your reference dates are 1st July 2008 and 31st December 2008.

If you were residing in Surinam, The Netherlands Antilles or Aruba

56

Assets
For the period in which you lived abroad, or for the whole of 2008

When calculating the gains from savings and investments (in question 58d), you are entitled to the tax-free allowance and possibly the supplement for underage children (question 58f). If you have a spouse or a housemate, you may transfer the tax-free allowance to each other. You may also apportion your assets and debts as if you had a tax partner. See below under Tax partner.

Did you or your underage children have assets in The Netherlands or abroad in 2008? Or was this applicable to your tax partner or your tax partners underage children? In that case, you have to state their value as assets in box 3: gains from savings and investments. It concerns, for example: savings shares that are not part of a substantial interest a second house a capital insurance scheme (not a capital insurance scheme for an owner-occupied home, this you state in box 1)

If you were residing in Belgium

When calculating the gains from savings and investments (in question 58d), you are entitled to the tax-free allowance and possibly the supplement for underage children (question 58f). If you have a spouse or a housemate, who has taxable income in the period abroad in The Netherlands, you may transfer the tax-free allowance to each other. You may also apportion your assets and debts as if you had a tax partner. See below under Tax partner. When calculating the tax-free allowance, you need to take the pro-rata ruling into account. This enables you to determine the Dutch tax-free allowance in relation to your Dutch taxable income. See the Calculation tool for the pro-rata ruling for Belgian residents on page 11.

If you opted for resident taxpayer status for the period you were abroad in 2008
In that case, complete questions 56 through to and including 58 for the whole of 2008. Reference dates are therefore 1st January 2008 and 31st December 2008. When doing so, take your assets and debts in The Netherlands and abroad into account. You must also state assets that are subject to taxation in another country by virtue of a tax treaty. This does not mean that you need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 89 and 90.

If you, as a German resident, were subject to the 90% ruling

When calculating the gains from savings and investments (in question 58d), you are entitled to the tax-free allowance and possibly the supplement for underage children (question 58f) and the elderly persons allowance. If you have a spouse, you may transfer the tax-free allowance and the elderly persons allowance to each other. You may also apportion your assets and debts as if you had a tax partner. See below under Tax partner.

If you did not opt for resident taxpayer status for the period you were abroad in 2008
In that case, complete the questions 56 through to and including 58 for the period you lived abroad. You should base your answer(s) on your assets that are subject to Dutch taxes. These are (entitlements to) immovable assets in The Netherlands (questions 56d and 56e) and profit rights to Dutch companies (question 56h). Is your spouse or housemate not your tax partner? In that case, when calculating the gains from savings and investments, you are not entitled to the tax-free allowance. Reference dates are 1st January 2008 or the first day in 2008 you were living abroad (in case you emigrated from The Netherlands) and 31st December 2008, or the last day in 2008 you were living abroad (in case you immigrated to The Netherlands).

Value and reference dates

You have to use the fair value of the assets and debts. This concerns the value on the reference dates. Normally, the fair value of the assets and debts is equal to the sale value. Sometimes it is difficult to determine the sale value of (a part of) your assets, for example because there is no market for these assets. In that case, you should make an estimate of the value.

More information about the value of assets and debts can be

obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Whose assets are you stating? If you opted for resident taxpayer status for the period you were abroad in 2008 Tax partner
Did you have a tax partner for the whole of 2008? In that case, determine the total value of your, your tax partners, your childrens or your tax partners childrens assets per the reference date. It concerns children under your or your tax partners authority who were underage on the reference date. Subsequently, you may apportion each asset between yourself and your tax partner. If, for example, you had more than one savings account, you may apportion each account. When apportioning, it is not relevant whether you, your tax partner, your underage children

Take note!
If you were not liable for taxes for the whole period in which you were abroad in 2008, other reference dates apply to you for the period abroad. As reference dates, you need to the take the beginning and the end of your tax liability in the period abroad in 2008. For example: you lived abroad in 2008 as of 1st February. You bought a second house in The Netherlands on 1st July 2008.

51

or your tax partners underage children were the owner. Neither is it relevant whether you were single, married in community of property or married with a division of property. It makes no difference how you apportion the value between yourself and your tax partner. Any apportionment is acceptable, as long as the total adds up to 100%.

Your share in an undivided property

Did you, together with one or more other parties, receive an inheritance that was not yet divided? In that case, this is an undivided property that must be included in your assets in box 3. When a couple divorces, there may also be an undivided property. You need to state your share in the undivided property. Does the undivided property for instance include a savings account? In that case, you state that part. If a civil-law notary administers the undivided property, you may ask him or her for a statement of the amounts that need to be stated.

No Tax Partner
If you did not have a tax partner, state the total value of your and your childrens assets per the reference date. It concerns children under your authority who were underage on the reference date. The same applies if you had a tax partner during part of the year and did not opt to be considered as each others tax partner during the whole year.

Assets you do not need to state in box 3

You need not state the following assets in box 3: the owner-occupied property that served as your principal residence. Do not state this either if you had a temporary owner-occupied home (for example, in the case of a divorce). You state this income in box 1 at question 36 and 37 usufruct of a house acquired by law of succession, if the house was your principal residence in 2008. You state this income in box 1 at question 36 and 37 movable assets for private use or use within the family, for example, your own car or the household effects of your house the amount saved in a life savings scheme company assets capital, such as premises, that you provided to certain people who utilized it for their company. It concerns, for example, your partner or your underage child. Income from this, such as rent, should be stated in box 1 as revenues from providing assets shares and suchlike that were part of a substantial interest. For example, you had a substantial interest if you owned a minimum of 5% of the shares, share options and profit-sharing bonds of a limited company or a public limited company. You should state this income in box 2 as gains from a substantial interest frozen savings balances of 17,025 or less which were part of a salary savings scheme the value of annuity schemes or the rights to periodical benefits for which you previously deducted the premiums property as defined in the Nature Conservation Act 1928 forests undisturbed grounds tax claims art and scientific artefacts, except if they served primarily as an investment.

If you did not opt for resident taxpayer status for the period you were abroad in 2008 Tax partner
Did you have a tax partner? In that case, state the assets of you and your underage children. Were you married in community of property? In that case, state half the value of the joint assets per the reference date. In his tax return, the tax partner states half the joint assets per the reference date. Did you have underage children with assets? In that case, you state half the assets of the child per the reference date.

No Tax Partner
If you did not have a tax partner throughout the domestic period, state the value of your and your childrens assets per the reference date. The same applies if you had a tax partner during part of the year and did not opt to be considered as each others tax partner during the whole year.

Partial foreign tax liability (30% evidence rule)

Did you work in The Netherlands as a foreign expert? And do you opt for partial non-resident taxpayer status in 2008? If so, you only have to declare (rights to) immovable property situated in The Netherlands and entitlements to a share in the profits of Dutch companies under the question dealing with assets. Under the question dealing with debts, you also have to declare any debts relating to these assets. In this situation, you are not entitled to the tax-free allowance, the supplement to the tax-free allowance for underage children and the elderly persons allowance.

More information about partial non-resident taxpayer status

can be found in the supplementary explanation If you or your tax partner or underage children had assets in 2008 (for non-resident taxpayers). See page 7 for information about how to download or order this explanation.

Transferring assets from and to box 3

Did you temporarily transfer assets from box 3 to box 1 or box 2? And after that, back again to box 3? In that case you must state the real income in box 1 or box 2. In certain cases, you must also include this income in your gains from savings and investments (in box 3). This is the case if the transfer: lasted no longer than 3 consecutive months and there was a reference date relating to box 3 during that period lasted longer than 3 consecutive months, but no longer than 6 consecutive months, and there was a reference date relating to box 3 during that period. This does not apply if you can make a reasonable case that the assets were transferred to box 1 or box 2 for business purposes. In box 3, you should state the value on the reference dates that are closest to the dates on which you transferred your assets.

Assets in box 3
You need to state the following assets in box 3: bank, giro and savings balances shares, bonds, profit-sharing certificates and share options that are not part of a substantial interest other claims and cash your second house and other immovable property the non-exempt part of your social investments the non-exempt portion of your investments in venture capital the non-exempt part of your capital insurance schemes entitlements to periodical benefits other assets your share in an undivided property

52

For question 56a

The total of the bank, giro and savings balances per the reference dates belong to the assets in box 3. It also concerns any accounts held abroad (see also question 85b). The value of the savings balances depends on the moment the interest is added.

More information on exemption for social investments

and investments in venture capital can be found in the supplementary explanation If you or your tax partner or underage children had property in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Savings balances: Interest added annually (or more frequently)

If the interest is added annually (or more frequently) to your savings balance, state the total of the balances per the reference dates. Therefore, do not state the accumulated interest that had not yet been added on the reference dates.

For question 56c

The total of the other claims and cash money per the reference dates also belong to the assets in box 3. Other claims are receivables that you did not state anywhere else in your tax return. Other claims do not include: savings balances, bonds and suchlike (deferred) tax receivables and receivables from national insurance contributions current instalments on debts with a term of 1 year or less

Savings balances: Interest added less frequently than annually

More information about savings balances and claims with

interest added less often than annually can be found in the supplementary explanation If you or your tax partner or underage children had property in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Claims resulting from an inheritance

More information on claims resulting from an inheritance

Exemption for the salary savings scheme
Is the total of your frozen savings balance, which was part of a salary savings scheme, 17,025 or less? In that case, you need not state this amount. If the amount is higher, you only need to state the part exceeding 17,025. For example, did you have shares that were subject to the salary savings scheme? In that case, you should add the value of the shares to the value of your savings balance that were subject to this scheme. You need to state the part of the total amount that exceeds 17,025. Your tax partner also has an allowance of 17,025 for his salary savings scheme. Tax partners may not transfer these allowances to each other. can be found in the supplementary explanation If you or your tax partner or underage children had property in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order this explanation.

For question 56d

A second house, for example a holiday house in The Netherlands or abroad, is also part of the assets in box 3. You need to state the value on the reference dates. A second house is not: the owner-occupied property which served as your main residence in 2008, or which you owned temporarily. You need to state this at question 36 and 37 a rural estate, in the sense of the Environment Protection Act 1928, that was your full property. Usufruct and partial ownership of a rural estate need to be stated in question 56h. Do, however, state the second house and any other pertaining buildings that are part of the rural estate a forest or nature reserve that was your full property. Usufruct and partial ownership need to be stated in question 56h.

For question 56b

The assets in box 3 also include shares, bonds and suchlike. It concerns for example: shares, bonds, profit-sharing bonds and share options that are not part of a substantial interest shares in unit trusts the non-exempt part of your social investments the non-exempt part of your investments in venture capital. Do you have shares, bonds, profit-sharing bonds, share options or shares in unit trusts that are listed at the Euronext stock exchange in Amsterdam? In that case, state the closing prices, as stated in the Official Listing that is published by Euronext Amsterdam N.V., on the reference dates. On 1 January 2008, you should apply the closing price for 2008 and on 31 December 2008 the closing price for 2008. If the shares are not listed at the stock exchange, state their fair value.

Value of a second house

If you had a second house in The Netherlands and the house was available to you for 30% or more of the time in 2008, you need to state the WOZ value with 1st January 2007 as reference date. If you had this property at your disposal for less than 30% of the time (for example, because it was let out), or if the property is situated abroad, you must state its fair value. You need to state its value on the reference dates.

Salary savings scheme

Did you have shares in 2008 that were subject to the salary savings scheme? In that case, see Exemption for the salary savings scheme at question 56a.

For question 56e

Assets in box 3 also include immovable assets other than a second house. It concerns for example: a property that you let out a garage that is not an appurtenance of the owner-occupied property, but is situated a few streets away Other immovable assets do not include the owner-occupied property that was your principal residence in 2008. This is stated as your owner-occupied home in box 1.

Exemption for social investments and investments in venture capital

An exemption applies to social investments, i.e. green investments and investments in social-ethical investments. An exemption also applies to investments in venture capital for starting entrepreneurs and cultural investments.

53

For question 56f

The assets in box 3 also include insurances that pay out a capital (lump) sum when alive or upon death. An exemption may apply in such a case. You need not state the following capital insurance schemes in box 3: a capital insurance scheme relating to the owner-occupied home. Upon payment this is taxed in box 1. a capital insurance scheme with maturity payments only upon death (for example a funeral insurance with cash payments or payments in kind) up to a maximum insured capital sum of 6,590 per insured person. If the insured capital exceeds 6,590, you are still entitled to the exemption if the total fair value of the policies does not exceed 6,590. It concerns an insurance that pays out upon your or your tax partners death or the death of a blood relative, such as your children, parents, brothers or sisters and their spouses. If the total value is higher, the exemption ceases a capital insurance scheme with maturity payments only upon disability, illness or accident

If the annual premium was 2,269 or less, you need not state the value of the entitlement. You do need to state the benefits resulting from the entitlements at questions 48 and 49 as soon as the benefits exceed the premiums you paid If this premium amount is more than 2,269 per year, you only need to state the value of the part of the entitlement resulting from the premiums in excess of 2,269

More information about calculating the value of the

insurances can be found in the supplementary explanation If you or your tax partner or underage children had property in 2008 (for foreign taxpayers). See page 7 for information on how to download or order this explanation.

For question 56h

Examples of other assets that you should state in box 3 are: movable assets that you rented out in 2008 or had as an investment entitlements you had in 2008 to movable property, such as entitlements to use someone elses (not your employers) car or caravan free of charge during the whole year trust capital or a comparable allocation of funds under foreign law for which you had a proxy or to which you were entitled usufruct or limited ownership of a savings account (including bare ownership: you were the owner but were not entitled to interest) usufruct or limited ownership (amongst others, bare ownership) of premises, a rural estate, forests or nature reserve. It also concerns bare ownership of a house which serves as the owner-occupied home to the person who has the usufruct according to rights of inheritance. entitlements to the use of premises for which you paid a business-like fee less than once a year. For example, you paid the rent five years in advance your share in an undivided property Other assets in box 3 do not include, for example: the usufruct - which you acquired under the law of succession - of the house which served as your main residence in 2008. You need to state the notional rental value of this house in box 1 movable assets for private use within the family, for example, your own car or the household effects of your house artefacts: in general, these are exempt. rights acquired by law of succession to movable assets you were using yourself

Capital insurance scheme(s) which you took out on or before 14 September 1999 (not a capital insurance scheme for an owner-occupied house)
Did you take out one or more capital insurance schemes on or before 14 September 1999? In that case, you need not state anything if the joint value on the reference date was 123,428 or less. If the value was higher, you only need to state the value exceeding 123,428. Was the capital amount insured or the premium increased after 13 September 1999? In that case, you may only use the exemption if the increase took place according to a clause that already existed on 13 September 1999. In any case, the exemption ceases if the term of the insurance was extended after 13 September 1999. Tax partners may transfer the exemption to each other under certain conditions.

More information about capital insurance schemes can

be found in the brochure If you paid premiums for a capital insurance scheme. You can request this from the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 56g

The assets in box 3 also include entitlements to periodic benefits. This concerns, amongst others, annuity policies. You must also state other entitlements to periodic benefits insofar as these are not part of box 1. You should state the fair value of these entitlements.

Take note!
Most annuity policies and entitlements to periodic benefits that were entered into before 1 January 2001, are completely part of box 1. Do not state the annuity policies or other entitlements to periodic benefits for which you completely deducted the premiums in 2008 or before. If you deducted part of the premiums in the years 2001 through to and including 2008, you need to split the entitlements. The portion for which you deducted premiums, is part of box 1. The portion for which you did not deduct premiums, is part of box 3.

More information about the value of usufruct and bare

ownership can be found in the supplementary explanation If you or your tax partner or underage children had property in 2008 (for foreign tax liable persons). See page 7 for information on how to download or order this explanation.

Entitlements to a periodical benefit which was entered into on or before 13 September 1999
Are you entitled to a periodical benefit under an insurance which you entered into on or before 13 September 1999? If you did not increase the premium for these entitlements after 13 September 1999, you do not always need to state the value or the full value of the entitlements. This depends on the premium amount you paid after that date and are not allowed to deduct, or did not deduct:

54

57

Debts
For the period you were living abroad, or for the whole of 2008

58

Gains from savings and investments

For the period in which you were living abroad, or for the whole of 2008

Did you have assets in 2008, such as savings, shares or a second house? In that case, you need to pay income tax over a fixed return on these assets minus your debts. If you opted for resident taxpayer status, you may only deduct debts exceeding a threshold of 2,800. Supplementary rules apply if you had a tax partner. If you did not opt for resident taxpayer status, the threshold does not apply to you in the period abroad.

Whose debts are you stating?

It concerns the same people as in question 56. Therefore, read question 56: Whose assets are you stating?

Take note!
Only state the debts belonging to the assets which you stated in question 56.

Did you have property in box 3 in 2008, such as savings, shares or a second house? In that case, your gains from savings and investments are 4% of those assets minus your debts. You need to pay tax on these so-called gains from savings and investments. Of the debts, you may only deduct the part that exceeds the threshold of 2,800. A fixed amount of 20,315 of your assets less the debts is tax-exempt: the tax-free allowance. On certain conditions, the amount of the tax-free allowance is increased with the supplement of the tax-free allowance for underage children and/or the elderly persons allowance.

For question 57a and 57d

It concerns for example: debts incurred in order to buy consumer goods, such as a car or a holiday debts to finance the purchase of shares (other than shares belonging to a substantial interest), bonds or entitlements to periodical benefits debts to finance a second house or other immovable assets debts according to the Student Finance Act. You should state debts according to their fair value. Only enter the debts that are not part of box 1 or box 2. Enter the debts on the reference dates.

For question 58d

A fixed amount of your assets less the debts is exempt from taxation: the tax-free allowance. The tax-free allowance is 20,315. If you had a tax partner throughout 2008, you may transfer your tax-free allowance to your tax partner. Conversely, your tax partner is also allowed to transfer his/her tax-free allowance to you. In that case, one of you will have a tax-free allowance of 0, and the other a tax-free allowance of 40,630. You and your tax partner need to opt for this together. You can do this by having your tax return signed by your tax partner too. Is your tax partner also filling a tax return? In that case, this must also be signed by both of you. You can obtain the tax-free allowance and possibly an additional tax-free allowance for underage children if, during the period you were living abroad in 2008: you opted for resident taxpayer status or you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba or as a German resident, you were subject to the 90% ruling

No debts in box 3
You need not state the following debts in box 3: (mortgage) debt for your owner-occupied home that served as your principal residence (owner-occupied home debt) company debts debts that are not claimable because you are the longest living spouse current instalments on debts with a term less than one year (dormant) tax liabilities and debts pertaining to premiums for national insurance schemes (including interest for the levy of tax and the collection of tax)

If you were residing in Surinam, The Netherlands Antilles or Aruba or you were subject to the 90% ruling as a German resident in 2008
If you had a spouse or housemate, you may transfer your tax-free allowance to your spouse or housemate. It is also possible for your spouse or housemate to transfer his tax-free allowance to you.

For question 57b and 57e

Of the total debts, you may only deduct the part that exceeds the threshold of 2,800. This threshold applies as per the reference date. If, in the period abroad, you did not opt for resident taxpayer status, the threshold does not apply to you. If you had a tax partner during the whole of 2008, you can request a threshold of 5,600 for you and your tax partner jointly in one of your two tax returns. You may divide this amount between yourselves, but you may not allocate a higher threshold than the portion of the debt relating to yourself. You and your tax partner need to make a joint request for this in your tax return. You can do this by having your tax return signed by your tax partner too. Is your tax partner also filling a tax return? In that case, this must also be signed by both of you. If you do not make a joint request, the threshold will amount to 5,600 per person. This threshold applies as per the reference date.

If you were residing in Belgium and did not opt for resident taxpayer status in 2008
If you had a spouse or housemate, you may transfer your tax-free allowance to your spouse or housemate. It is also possible for your spouse or housemate to transfer his/her tax-free allowance to you. For the tax-free allowance you need to take the pro-rata ruling into account. This enables you to determine the Dutch tax-free allowance in relation to your Dutch taxable income. (See the Calculation tool for the pro-rata ruling for Belgian residents on page 11).

55

For question 58f

You are entitled to an additional tax-free allowance of 2,715 for each underage child, provided that you or your tax partner exercised parental authority over that underage child on 31st December 2008.

If you did not opt for resident taxpayer status during the period you were living abroad in 2008
The fixed capital yield in the period you were living abroad in 2008 can be calculated as follows: multiply 0.04 by the number of full months that you were living abroad in 2008 and divide the outcome by 12.

Tax partner
If you had a tax partner throughout 2008, the elder tax partner may be entitled to the supplement. However, the elder tax partner may transfer his/her supplement to the other partner. In this case, you will need to make a joint request. You can make the joint request by both signing the front page of your tax return.

Example
On 15 June 2008 you emigrated from the Netherlands. You were therefore living abroad for 6 full months. Your multiplier is 0.04 x 6/12 = 0.02. If you were not subject to taxes throughout the period abroad, you have to multiply 0.04 by the number of months during the period abroad you were subject to Dutch taxes and divide the result by 12.

For question 58h

You are entitled to the elderly persons allowance if you meet the following conditions: you opted for resident taxpayer status or you were subject to the 90% ruling as a German resident You were 65 years of age or older on 31 December 2008 The basis for your average return was not higher than 268,821. If you had a tax partner throughout 2008, the basis for your and your tax partners joint average return can not be higher than 537,642. Your settlement base is your average capital yield tax base reduced by your tax-free allowance, before applying the elderly persons allowance (the amount from question 58g). Your average capital yield tax base is the average value of your assets minus liabilities on both reference dates. Use the following table to determine the elderly persons tax credit.

Example
On 15 April 2008 you emigrated from the Netherlands. You bought a second house in The Netherlands on 15 September 2008. This made you a resident tax payer in 2008 for 3 full months during the period abroad. Your multiplier is 0.04 x 3/12 = 0.01.

59

Specification of savings and suchlike abroad

Table of elderly person's tax credit

Income elderly persons allowance (see amount D in the Overview income and deductions on page 1) more than no more than 13.744 13.744 19.119 19.119 Elderly persons allowance

If you stated foreign savings balances, shares, bonds or claims in question 53, you may have to specify these amounts in this question.

For question 59a

Under the European Savings Tax Directive financial institutions, such as banks, provide their governments with data on interests they have paid to Dutch residents. The foreign government forwards this information to the Dutch Tax Administration. The data that was exchanged may include: interest on bank and giro accounts interest on mortgage and bank bonds and savings certificates interest on bonds interest on deposits and securities accounts interest on loans interest on a deposit with an insurance company that you use to pay capital insurance premiums interest that was accrued or capitalized at the time of, for instance, selling a debt claim dividend paid by some collective investment institutions sales of shares or proof of participation in some collective investment institutions

26.892 13.446 nihil

Tax partner
If you had a tax partner throughout 2008, you may transfer your elderly persons allowance to your tax partner. This is also possible if your tax partner has no elderly persons allowance himself/herself. If your tax partner has an elderly persons allowance, he or she may also transfer this allowance to you, even if you do not have an elderly persons allowance. In that case, one of you will have an elderly persons allowance of 0. You and your tax partner need to opt for this together. You can do this by having your tax return signed by your tax partner too. Is your tax partner also filing a tax return? In that case, this must also be signed by both of you.

More information on the European Savings Tax Directive can

be found on www.belastingdienst.nl.

For question 58j Your tax return and data exchange If you opted for resident taxpayer status during the period you were living abroad in 2008
Your multiplication factor is 0.04. The following countries, dependent territories or associated territories exchange data: Aruba, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Malta, Montserrat, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.

56

Do you own bank, giro or savings balances, bonds, claims, shares in some collective investment institutions or suchlike in any of these countries or territories? In that case, add up the value of these assets. You have stated these assets in questions 53a, 53b, 53c and 53h. State the total value on the reference dates, i.e. the first and last day of the domestic period.

you may also deduct the amount for the notional rental value you stated for this property, as alimony.

Tax partner
Did you have a tax partner throughout 2008? In that case you have to add up the alimony and other maintenance obligations paid by yourself and your tax partner. You may subsequently apportion the deductible amount between yourself and your tax partner. Any apportionment is acceptable, as long as the total adds up to 100%. This also applies if you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba or, as a German resident, you were subject to the 90% ruling. See page 14. If you only had a tax partner for the whole domestic period, you are only entitled to apportion the deductible amount in the domestic period (in question 60) between yourselves.

Take note!
You need not complete this question: if a withholding tax was applied (see question 85b) if you received a statement to prevent withholding tax to be applied by the Dutch Tax Administration Did you request your financial institution to exchange data to prevent a withholding tax to be applied? In that case you should complete this question.

60, 61

Alimony or other paid maintenance obligations

No Tax Partner
If you did not have a tax partner, you should only deduct your own expenses. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner throughout 2008.

If you are divorced or were permanently separated and living apart, you may have to pay alimony.

For question 60b and 61b Take note!

Only complete question 61 if, during the period abroad in 2008: you opted for resident taxpayer status or you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba or as a German resident, you were subject to the 90% ruling Alimony is a compensation for the costs of living from your ex-spouse. Alimony can be determined by court or may have been decided in mutual agreement between you and your ex-spouse. If you paid alimony to your ex-spouse in 2008, you may deduct the alimony as a personal allowance. Regarding the entitlement to the deduction, it is irrelevant whether you came to a mutual agreement with your ex-spouse or through court. Other maintenance obligations can also be deducted in certain cases. If the address of the person to whom you or your tax partner paid alimony in 2008 is unknown to you, enter onbekend in Street and house number. If you paid alimony to more than one person, state more than one person. The amounts your partner paid in the period abroad and which are tax-deductible in his country of residence are not deductible.

If you were residing in Belgium and did not opt for resident taxpayer status in the period abroad
In that case, you may not deduct the complete amount you calculated in question 61. This amount will decrease because you need to multiply it by a factor that you can determine with the Calculation tool for the pro rata ruling for Belgium residents on page 11.

Take note!
Alimony for the maintenance of your children is not deductible. You may be eligible for the deduction of expenses for maintaining children younger than 30 years of age (see question 62 or 63).

62, 63

For question 60a and 61a

You can deduct the following expenses as a personal allowance: regular maintenance payments and supplementary maintenance payments a lump-sum redemption payment for your alimony (not if you were permanently separated and living apart) payments in settlement of pension rights and annuities and other forms of income provision for which the premiums paid were deducted earlier benefits that were paid to your ex-spouse and that were recovered from you by the Social Service benefits agency (not if you were permanently separated and living apart) other maintenance obligations, such as pension payments to former household staff In 2008, did your ex-spouse live in the same house of which you were (also) owner due to a (temporary) alimony arrangement? In that case,

Maintenance expenses for children younger than 30 years of age

Did you have a child in 2008 who was younger than 30 years of age and who was not able to provide for himself and for whom you received no child benefit? And did that child not receive a students grant or a compensation for study costs? In that case, you may deduct expenses for the cost of living on certain conditions. Maintenance expenses relate to the expenditure for the necessities of life, such as clothing and food.

Take note!
Only complete question 63 if, during the period abroad in 2008: you opted for resident taxpayer status or you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba or as a German resident, you were subject to the 90% ruling

57

Conditions for deduction

You qualify for a quarterly deduction of expenses for the maintenance of children. At the beginning of the quarter, you need to meet certain conditions. If the situation changes during the course of the quarter, you only have to take this into account in the following quarter. The conditions for deduction of expenses for the maintenance of children are: At the start of the quarter your child was younger than 30 years of age Your child was unable to provide for himself during that quarter In that quarter, no person in your household was entitled to child benefit or a comparable benefit outside The Netherlands In that quarter, your child was not entitled to a student grant, a study costs allowance or a comparable study allowance granted outside The Netherlands Your quarterly expenses for this child amounted to a minimum of 400. This should concern expenses for which you received no compensation. If you had a tax partner, you may add your tax partners expenses As from 27 September 2007, a student may take his or her students grant to any country in the world. However, the foreign education must have been designated by the IB-group as an approved education. You can get more information on this topic on www. ib-groep.nl. This legislative change allows your child who is studying abroad to receive a students grant as from September 2007. If that is the case, you are not entitled to deduction of maintenance costs. You can find the fixed deductible quarterly amount per child in the Table of quarterly amounts for maintenance of children on page 57. The following costs may not be considered as expenses for the maintenance of children: expenses for sickness, disability and child birth. These expenses are part of the extraordinary expenses expenses for luxury goods, such as a car, a house, wedding trousseaux or a contribution to a savings account expenses for a weekend visit of a seriously disabled person of 27 years of age or older, who usually resides in an AWBZ centre. These expenses can be part of the expenses for a weekend visit of a seriously disabled person. Amounts that can be deducted by your partner during the period abroad in 2008 in the country of residence.

No child benefit due to special circumstances

It could be that you were entitled to child benefit, but that this was not paid to you. In that case, you are still eligible for deduction if you meet one of the following conditions: You and your spouse have proof of exemption because you and your spouse are conscientious objectors You were unable to utilize your entitlement to child benefit. For example, in case of a divorce. In such a case rules apply to prevent a double payment of child benefit. A condition is that you were not running a joint household with a person who could utilize the entitlement to child benefit. You are a co-parent and did not utilize your entitlement to child benefit. In this situation it is irrelevant if you are receiving (part of) the child benefit to which the other co-parent is entitled. A condition is that you were not running a joint household with the other co-parent

For question 62a and 63a

Use the Calculation tool to determine the deductible amount for the maintenance of children on page 58 to determine your deductible amount.

If you were residing in Belgium and did not opt for resident taxpayer status for the period abroad
In that case, in question 63 you may not deduct the complete amount you calculated with the Calculation tool to determine the deductible for the maintenance of children. This deductible amount will decrease because you need to multiply it by a factor that you can determine with the Calculation tool for the pro rata ruling for Belgium residents on page 11.

Table of quarterly amounts for maintenance expenses of children

Age child at the start of the quarter < 6 years 6 12 years 12 18 years 18 30 years 18 30 years Maintenance costs Deductible

18 30 years and the child is not living at home

at least 400 per quarter 285 at least 400 per quarter 345 at least 400 per quarter 405 at least 400 per quarter 345 a portion of more than 50% of 690 the total costs and at least 690 per quarter 90% or more contributrion in total 1.035 costs and at least 1.035 per quarter

Own income or capital of a child

It could be that your child had sufficient income or capital to provide for himself. In that case, you are not entitled to deduction of maintenance expenses. Was your childs income or capital insufficient for him to provide for himself? In that case, you are entitled to this deduction if your own contribution was necessary and amounted to a minimum of 400 per quarter and you met the other conditions. See below-mentioned examples.

64, 65

Expenses for weekend visits of seriously disabled persons

Examples (amounts are per quarter)

Required for maintenance 1.500 1.500 1.500 Income of a child nil 1.000 1.300 Your contribution 1.500 1.500, of which 500 was necessary 1.500, of which 200 was necessary Right to allowance? Yes Yes No

If you took care of a seriously disabled person of 27 years or over at home, whilst he/she usually resided in an AWBZ centre, you incurred additional expenses. You can deduct these additional expenses as a personal allowance.

Take note!
Only complete question 65 if, during the period abroad in 2008: you opted for resident taxpayer status or

58

 you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba; or as a German resident, you were subject to the 90% ruling You are entitled to a deduction for: your seriously disabled children your seriously disabled brothers or sisters Someone who was appointed as a mentor to a seriously disabled person by a court of law is also entitled to the deduction.

only apportion the deductible amount in the domestic period (in question 64a) between yourselves.

No tax partner
If you did not have a tax partner, only calculate the deductible amounts to which you are entitled yourself. You should also do so if you had a tax partner for part of 2008. If you both meet the conditions for deduction for a weekend visit, and you both wish to deduct an amount, you should each deduct half of the deductible amount. Calculation tool for the deductible amount for weekend visits For the period you were living in The Netherlands Number of days the seriously disabled person stayed with you when you were living in The Netherlands x9= Number of kilometres driven during the period you were living in The Netherlands Add: Total expenses Any reimbursements received Deduct: A min B Deductible amount for the period you lived in The Netherlands

Conditions for deduction

You may deduct your additional expenses for the weekend visit of a seriously disabled person under the following conditions: The seriously disabled person was 27 years of age or older in 2008. If the seriously disabled person turned 27 years of age in the course of 2008, deduction is only possible in the next period Usually, the seriously disabled person resided in an AWBZ centre, but was cared for by yourself during weekends and holidays. This could be at home or at your holiday address The expenses were not reimbursed by, for example, a health insurance. Expenses that have yet to be reimbursed may not be deducted either The care centre should be a Dutch AWBZ centre or a comparable foreign centre

x 0,20 =
A B

For question 64a and 65a

You may deduct the following expenses: expenses for collecting and returning. A deduction of 0,20 per kilometre applies to the expenses for collecting and returning (by the parents, brother, sister or mentor) by car. Always take the return distance from home to the care centre, even if you travelled different distances during holidays for example. Extra costs for the stay of the seriously handicapped person at your home. A deductible amount of 9 per day per seriously disabled person applies to the additional expenses for the stay. The days on which the seriously disabled person was collected or returned can be included in the visiting period You can determine the deductible amount for the weekend visit of a seriously disabled person with the Calculation tool to determine the deductible for a weekend visit. Amounts that can be deducted by your partner during the period abroad in 2008 in the country of residence are not deductible.

State the amount for apportion to yourself in question 64a in your tax return

For the period that you were residing abroad

Number of days the seriously disabled person stayed with you during the period you were residing abroad x9= Number of kilometres driving during the period you were residing abroad Add: Total expenses Any reimbursements received Deduct: A min B Deductible amount for the period you were residing abroad

x 0,20 =
A B

If you were residing in Belgium and did not opt for resident taxpayer status
In that case, you may not deduct the complete amount you calculated with the Calculation tool to determine the deductible for a weekend visit in question 65. This amount will decrease because you need to multiply it by a factor that you can determine with the Calculation tool for the pro rata ruling for Belgium residents on page 11.

State the amount for apportion to yourself in question 65a in your tax return

Tax partner
If you had a tax partner throughout 2008, you should first determine the joint deduction for weekend visits. You may apportion the deductible amount as you wish between yourself and your tax partner, as long as the total adds up to 100%. Were you residing in Belgium, Surinam, The Netherlands Antilles or Aruba? Or, as a German resident, were you subject to the 90% ruling? In that case, you can still be tax partners if you do not opt for resident taxpayer status. See page 14. If you only had a tax partner for the whole domestic period, you may

59

66, 67

Medical expenses or other extraordinary expenses

normal circumstances, he/she would be dependent on assigned professional help or care in a care centre or nursing home.

Take note!
An additional condition to your expenses for people other than yourself and your tax partner is that they are unable to pay for these expenses themselves. The following states which expenses you may include to determine your deductible amount for 2008. In doing so, you can use the calculation tool on pages 64 and 65.

If you had expenses relating to sickness, disability, child birth, adoption, old age or death in 2008, you may be entitled to a deductible for medical expenses or other extraordinary expenses. This includes, for example, the supplementary healthcare insurance premiums, but also expenses incurred for a visit to the general practitioner and prescribed medicines. In addition, you may include a fixed amount if you are 65 years of age or over or if you are occupationally disabled. We distinguish medical expenses or other extraordinary expenses into: general expenses specific expenses fixed deduction for expenses due to a chronic illness other expenses Of the total expenses, you may only deduct the part that exceeds a certain threshold.

Deductible costs for sickness and invalidity

premium payments for a supplementary health insurance the fixed deduction for persons over 65 years of age expenses for medical help, medicines and medical aids transport expenses travelling expenses incurred to visit a sick person expenses for a diet prescribed by a doctor expenses for additional home help additional expenses for clothing and bed linen a fixed amount for occupational disability or chronic illness of you or your tax partner a fixed amount for chronic illness of your children, who were younger than 27 years of age

Take note!
Only complete question 67 if, during the period abroad in 2008: you opted for resident taxpayer status; or as a German resident, you were subject to the 90% ruling

No-claim discount Rulings regarding meeting extraordinary expenses

You may be entitled to deduct medical or other extraordinary expenses. However, if you have to pay little or no taxes, this deductible brings you little or no gain. This is because the tax gain you acquire by your deductibles can never by higher than the amount of taxes you pay. To compensate the tax gain you miss out on, there is a ruling regarding meeting extraordinary expenses. This ruling means that, in certain cases, you will receive a compensation for the unused deductibles for medical or other extraordinary expenses. This compensation is based on your tax return for income tax of the previous year. Would you like to qualify for the compensation of extraordinary expenses in 2008? In that case, you have to file a tax return on fiscal year 2007. Based on this tax return we decide if you qualify for compensation. If this is the case, we will automatically pay the amount in your bank or giro account. You need not apply separately for payment. You need not deduct a no-claim discount (to be) received in 2008 regarding 2007 from your deductible expenses.

Not deductible
Expenses for the prevention of sickness, such as vitamins or a physical check for sports, are (usually) not deductible.

General expenses
The following expenses are considered as general expenses: premiums for supplementary health care insurance the fixed deduction for persons over 65 years of age a fixed deduction for occupational disability

Health and Care Insurance Act

As of 1 January 2008, the fixed amount for the basic package and the income-related contribution you paid towards a healthcare insurance are no longer deductible! Also the amount of your obligatory excess of 150 is not deductible. Premiums for your supplementary healthcare insurance for which you paid your healthcare insurer are still deductible. You can deduct premiums for a maximum of 12 months.

Conditions for deduction

You may only deduct that part of your expenses for which you received no reimbursements or entitlements to benefits, for example from a (supplementary) healthcare insurance, your employer or special social welfare. Amounts that can be deducted by your partner during the period abroad in 2008 in the country of residence are not deductible.

Fixed deduction for persons over 65 years of age

If you were older than 65 years of age on 31st December 2007, you can add a fixed amount of 821 to your extraordinary expenses. If you had a tax partner throughout 2008 who was 65 years of age or older on 31st December 2007, you may also include a deduction of 821 for that partner.

For whom can you deduct medical costs

You can include expenses relating to sickness and invalidity that were incurred for: yourself, your tax partner and your children who were younger than 27 years of age seriously disabled persons of 27 years of age or older, with whom you were living as a family. A person is seriously disabled if he can make a claim for admission to an AWBZ centre (Exceptional Medical Expenses Insurance Act). parents, brothers or sisters living with you and who depended on your care. Someone is dependent on your care if, under

Fixed deductible for occupational disability

You may include a fixed amount of 821 in your extraordinary expenses if you meet all of the following conditions: You were younger than 65 years of age on 31st December 2007 illness or disability prevented you from earning at least 55% of the equivalent earnings of healthy persons in similar circumstances in 2007 and 2008

60

Calculation tool for the deductible amount for maintenance of children Tax partner
If you had a tax partner throughout 2008, add up the deductible amounts for maintenance of children under 30 years of age of you and your tax partner. Together you can only deduct the total fixed amount once per child. The deductible amount may be apportioned between yourself and your tax partner as you deem fit, as long as the total adds up to 100%. This may also apply if you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba, or, as a German resident, were subject to the 90% ruling. See page 15. If you only had a tax partner for the whole domestic period, you may only apportion the deductible amount in the Dutch period (for question 62a) between yourselves. For the period in 2008 that you were a Dutch resident Reproduce the amounts from the Table of quarterly amounts for maintenance of children. Only state the deductible amounts for the period that you were residing in The Netherlands. Quarter First quarter Second quarter Third quarter Fourth quarter Child 1 Child 2

No tax partner
If you did not have a tax partner, you only calculate the deductible amounts that you are entitled to. This also applies if you had a tax partner during part of 2008 and did not opt to be each others partner throughout 2008. If both of you meet the conditions for deduction and both of youallebei wish to deduct an amount, you should each deduct half the deductible amount. Add Add: A plus B Deductible amount for the period in 2008 you were residing in The Netherlands

+
A B

State the amount you apportion to yourself in question 62a in your tax return

If you emigrate or immigrate within a quarter: domestic period or period abroad in 2008?
You must apportion the fixed quarterly amount in proportion to time to the Dutch period and the period abroad in 2008. In that case, you must, for that quarter in your period abroad in 2008: have opted for resident taxpayer status; or lived in Belgium, Surinam, The Netherlands Antilles or Aruba; or; as a German resident, you were subject to the 90% ruling If you do not meet these conditions, you are not entitled to deduction throughout that quarter.

For the period in 2008 that you were residing abroad

Reproduce the amounts from the Table of quarterly amounts for maintenance of children. Only state the deductible amounts for the period that you were residing abroad. Quarter First quarter Second quarter Third quarter Fourth quarter Add Add: A plus B Deductible amount for the period in 2008 you were residing abroad Child 1 Child 2

+
A B

State the amount you apportion to yourself in question 63a in your tax return

61

If you had a tax partner throughout 2008 who also met these conditions, you may also include an amount of 821 for that partner. The fixed deductible for persons over 65 years of age, occupational disability and chronic illness must be apportioned between the domestic period and the period abroad. The apportionment is the same as for the expenses in the domestic period when compared to those in the period abroad.

your personal contributions. These are the total costs minus the net personal budget. As of 1 January 2008, home help via the AWBZ is subject to the Social Support Act (Wmo). You may also include your own contribution for this domestic help, for instance home help.

Medical Aids
You may include expenses for medical aids. Medical aids are facilities or apparatus that enable you to perform normal physical activities which would not be possible without the use of a medical aid. Examples of expenses for medical aids are: spectacles and contact lenses (including cleaning fluids) arch supports hearing aids dentures and prostheses guide dog for the blind wheelchair, crutches, wheeled walker and a lift for the stairs maintenance, repair and insurances of these medical aids

Example
Expenses in the domestic period without a fixed deductible 3.000 Expenses in the period abroad without a fixed deductible 1.000 + Total 4.000 Fixed deductible: 821 Domestic period: 3/4 x 821 = 615. Period abroad: 1/4 x 821 = 206.

Specific expenses
Do you have specific expenses? You may be eligible to an increase of the total amount of your specific expenses up to 113%. Possibly, you are entitled to a fixed deduction for expenses pertaining to a chronic illness. Specific expenses include expenses for: prescribed medicines home pharmacy care or nursing medical aids modifications to a home other modifications transport of a sick or disabled person diet prescribed by a doctor additional home help additional expenses for clothing and bed linen

Modifications to a house
You may include expenses for adjustments to a house. This could be an adjustment to your owner occupied property, a rented house, a caravan or a houseboat. It concerns the part of the costs not eligible for reimbursement. The modifications should have been made on a medical prescription, due to a physical restriction.

More information on adjustments to a house can be found

in the supplementary explanation If you or your tax partner had medical expenses or other extraordinary expenses in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Other modifications
Under certain conditions, modifications other than those made to a house may also be included. This concerns items predominantly used by sick or disabled persons and that were especially fitted for the illness or handicap. For example, certain adjustments to a car. You may not include the following expenses: extra rent for a modified house energy and heating costs for the house increased wear and tear of furniture and carpeting, for example due to the use of a wheelchair modified carpeting a move to a care centre and the furnishing of the new living space a telephone subscription or telephone calls

Prescribed medicines
You may include the costs of medicines that were prescribed by a doctor, and which are regarded as medicines by Dutch doctors. These may also include homeopathic medicines.

Home pharmacy
You may deduct a fixed amount of 23 per person per year for your home pharmacy (such as aspirins, laxatives, plasters and bandages). If, for example, you were married and sustaining a child younger than 27 years of age, you may therefore include 3 x 23 = 69.

Care or nursing
If you received care in a care centre or nursing home that fell under the Exceptional Medical Expenses Insurance Act (AWBZ), you may deduct 25% of the compulsory contribution payable under the AWBZ. Most care centres, nursing homes, mental healthcare institutions and institutions for the physically and mentally disabled, fall under the Exceptional Medical Expenses Insurance Act. If you received nursing at home, you may take into account your own AWBZ contribution. If you resided in a centre that was not subject to the AWBZ, different rules apply. You can contact the centre about this. In this case you may not include the expenses as specific expenses, but you can include them as other expenses. Did you have a personal budget? In that case, you may deduct

Transport for a sick or disabled person

You may include the following expenses: costs of transport to a doctor or hospital costs of transport by ambulance additional transport costs due to illness or disability (see hereafter) It could be that your transportation costs were high due to sickness or disability. Are you able to make a strong case that because of your sickness or disability, your transport costs were more than they would be for persons without the sickness or disability, but who are in a comparable social and financial position as you are? In that case, you may include your additional transportation costs. You may be entitled to a compensation for your transport costs. When determining your additional transportation costs, you need to take these compensations into account.

62

Diet prescribed by a doctor

You may include a fixed amount if you were on a medically prescribed diet that is listed in theTable of fixed deductions for diets. If your diet is not listed in the table, you may not include any amount. A fixed amount mentioned under Oncology applies to Moermans Anti-Cancer Diet. The diet table can be found on www.belastingdienst.nl and in the supplementary explanation If you or your tax partner had medical expenses or other extraordinary expenses in 2008 (for foreign tax liable persons). See page 7.

prove that the extra expenditure exceeded 600? In that case, you can deduct 750. The amounts are applicable per person and for a whole year. If, for example, you incurred additional expenses as of 1st October 2008, you should take 3/12 of the deductible amount.

Increase of the specific expenses

You can increase your deductible item for specific expenses by 113%, if your threshold income is not higher than 31,589. Your threshold income is the total of your income and deductible items in box 1, 2 and 3, but without your personal allowance. If you had a tax partner for the whole of 2008, your and your tax partners joint threshold income may not be higher than 31,589.

Additional home help

You can include expenses for additional home help if you: required home help because of sickness or disability have bills or receipts at your disposal containing the following information: date amount name, address and place of residence of the home help or organization to whom you paid the costs You can only deduct expenses exceeding a certain fixed amount, the threshold. Use the following table to determine your threshold. Did you receive household help on the basis of the Social Support Act (Wmo) or a personal budget? In that case, your own payments are labelled as Care or nursing costs, see page 60. The threshold for additional home help does not apply to those expenses.

Chronic illness
You can include a fixed amount for expenses due to a chronic illness of 821 if you meet all of the following conditions: You were younger than 65 years of age on 31st December 2007 You were not entitled to the fixed deduction for occupational disability You spent more than 325 in 2008 on so-called specific expenses It concerns the actual expenses, i.e. before the increase by 113% (see Increase of the specific expenses). Did you have a tax partner throughout 2008 who also met these conditions? In that case, you may also include 821 for that tax partner. Furthermore, the fixed deduction applies to each child on the following conditions: The child was younger than 27 years of age on 31 December 2007 You or your tax partner spent more than 325 on specific expenses for the child in 2008 You or your tax partner were maintaining the child for a minimum of 400 per quarter. You or your tax partner were entitled to child benefit (or a comparable foreign benefit) for the child

Table of threshold expenses for additional help

Threshold income more than 28.852 4 3.279 57.703 Threshold no moe than 28.852 43.279 57.703 no threshold 1% of the threshold income 2% of the threshold income 3% of the threshold income

Other expenses
Your threshold income is the total of your income and deductible items in box 1, 2 and 3, but without your personal allowance. If you had a tax partner throughout 2008, take your and your tax partners joint threshold income. In order to determine your threshold income you can use the Calculation tool to determine the threshold income on page 63. Other expenses include expenses for: medical assistance nursing travelling expenses to visit a sick person childbirth and maternity assistance a funeral or cremation adoption.

If you were subject to the 90% ruling as a German resident

As a German resident, were you subject to the 90% ruling? In that case, you need to determine your threshold income using the calculation tool as if you had opted for resident taxpayer status.

Medical assistance
You can include expenses for: the general practitioner, the physiotherapist, the dentist or a specialist nursing in a hospital or other nursing facility paramedical treatment by or under supervision of a doctor. For example: acupuncture, rehabilitation, logopedics, homeopathy or chiropractics

Take note!
If your tax partner is sick or disabled and has passed away, you may only include expenses for additional home help after the death if you also had home help due to sickness or disability before the death. You may include your expenses up to and including the month of death together with the three subsequent months.

Nursing
This includes expenses for nursing that cannot be classified as specific expenses (see Care or nursing on page 60). For example, nursing that is not subject to the Exceptional Medical Expenses Insurance Scheme or the personal budgets.

Extra expenditure for clothing and bed linen

You may include additional expenditure for clothing and bed linen and laundry thereof if the following conditions are met: The expenses were a direct consequence of an illness or disability. The sick or disabled person was part of your household The illness lasted longer than one year, or is expected to last for a minimum of one year You may deduct a fixed amount of 300 for these expenses. Can you

Travelling expenses to visit a sick person

You can include expenses to visit a sick person, if you meet the following conditions: You and the sick person ran a joint household at the start of the illness.

63

 You visited the sick person frequently in 2008. The sick person was nursed for more than a month. Was the sick person nursed more than once a year? In that case, you may only deduct the travelling expenses if the total period in which the sick person was nursed exceeded a month and if nursing was always because of the same sickness. In addition, the breaks in between the nursing periods may not exceed four weeks The one way distance between your house and the place where the nursing took place (determined by the most common route) is more than ten kilometres. You may include expenses for: travel by car. You may include a fixed amount of 0.20 per kilometre travel by taxi, public transport or in a different way You may include the actual expenses

More information can be found in the supplementary

explanation If you or your tax partner had medical expenses or other extraordinary expenses in 2008 (for foreign tax liable persons). The following topics are dealt with in this explanation: - expenses for a funeral or cremation - adoption See page 7 for information about how to download or order this explanation.

Threshold
You can only deduct expenses exceeding a certain threshold amount. The height of this threshold depends on your threshold income. Your threshold income is the total of your income and deductible items in box 1, 2 and 3, but without your personal allowance. See Calculation tool to determine the threshold income.

Take note! Childbirth and maternity care

You may include the expenses you made for a midwife or a doctor or general practicioner for example. Expenses for prenatal exercises or for birth announcement cards may not be deducted. You may include expenses for: yourself or your tax partner your children who were younger than 27 years of age seriously disabled persons of 27 years of age or older, with whom you were living as a family. A person is seriously disabled if he can make a claim for admission to an AWBZ centre (Exceptional Medical Expenses Insurance Act) Were you, as a German resident, subject to the 90% ruling? In that case, you need to determine your threshold income using the calculation tool as if you had opted for resident tacpayer status.

Table of threshold for medical expenses or other extraordinary expenses

You had no tax partner Threshold income more than no more than 6.999 6.999 You had no tax partner in 2008 Threshold income more than no more than 13.998 13.998 Threshold 115 1,65% of the threshold income Threshold 230 1,65% of the threshold income

Funeral or cremation
On certain conditions you may include expenses for a funeral or cremation as extraordinary expenses. You may not include more than what is usual for a funeral or cremation. And you may only include the part of the expenses that are proportionate to your share of the civil inheritance. So if, for example, you are entitled to one third of the inheritance, you can include a maximum of one third of the expenses for the funeral or cremation. You can deduct more if you were morally obliged to pay a larger part of the costs. A condition is, however, that you do not recover the costs from the other heirs. Reimbursements by, for example, an insurance company should be deducted from the expenses. A higher deduction is not possible in case of a statutory distribution by law of succession. You may include expenses you made for the death of your tax partner, your child or your tax partners child. A condition is, however, that those children were younger than 27 years of age. Expenses you made for yourself whilst alive, such as premiums for a funeral or cremation insurance in kind, can also be included. Expenses made after the death can only be included for a tax partner. You may not include expenses for, for example your parents (in law), brother or sister.

Tax partner
If you had a tax partner throughout 2008, you should add up the medical costs and other extraordinary expenses incurred by yourself and your tax partner. In determining the threshold, you need to add your and your tax partners threshold income together. You can divide the amount to be deducted as you wish, as long as the total is 100%. This also applies if you, as a German resident, were subject to the 90% ruling. See page 14. If you only had a tax partner throughout the domestic period, you can only apportion the deductible amount in the domestic period (for question 66) between yourselves.

No Tax Partner
If you did not have a tax partner in 2008, only calculate the deductible amounts to which you are entitled yourself. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner throughout 2008.

Adoption
If you or your tax partner made any expenses for an adoption in 2008, you may be able to include these expenses as extraordinary expenses. For example, expenses relating to the adoption request and obtaining a judges verdict in court. You may include your or your tax partners expenses.

64

Calculation tool to determine the threshold income

Reproduce from D in the overview on page 1 Reproduce from question 23a of the tax return Reproduce from question 23b of the tax return Reproduce from G in the overview on page 1 Reproduce from J in the overview on page 1 Add Threshold income Calculate your threshold with the table of threshold for medical or other extraordinary expenses

65

Calculation tool deductible medical costs or other extraordinary expenses For the period in 2008 you were residing in The Netherlands
General expenses Premium for your supplementary health care insurance Fixed deduction for persons over 65 years of age Fixed deductible for occupational disability Add Total of the general expenses Specific expenses Home pharmacy ( 23 per person) Prescribbed medicines Care or nursing Medical Aids Modification to a house and other modifications Transportt for a disk or disabled person Diet prescribed by a doctor Additional home help Additional expenses for clothing and bed linen Add up Specifics expenses Additional specific expenses: Is your threshold income not higher than 31.589? In that case, state 113% of the specific expenses (amount A above) Add Total of the specific expenses
A

Fixed deduction for expenses due to a chronic illness Do you, your tax partner or a child have more than 325 of specific expenses (see A) and were you, your tax partner or this child not entitled to the fixed deduction for persons over 65 years of age or for occupational disability? In that case, enter here 821 per person who meets the conditions Other expenses Medical care Nursing Travelling expenses to visit a sick person Childbirth and maternity care Funeral or cremation Adoption Add Total other expenses Add Total of medical expenses or other extraordinary expenses Threshold Divide B by the total of B and E and multiply the result with N from the calculation on page 63 Deduct: B minus C Deductible amount for medical costs or other extraordinary expenses
B C

+ +

66

Calculation tool deductible medical costs or other extraordinary expenses For the period in 2008 you were residing abroad
General expens Premium for your supplementary health care insurance Fixed deduction for persons over 65 years of age Fixed deductible for occupational disability Add Total of the general expenses Specific expenses Home pharmacy Prescribed medicines Care or nursing Medical Aids Modifications to a house and other modifications Transport for a sick or disabled person Diet prescribed by doctor Additional home help Additional expenses for clothing and bed linen Add up Specific expenses Additional specific expenses: Is your threshold income not higher than 31.589? In that case, state 113% of the specific expenses (amount A above) Add Total of the specific expenses
D

Fixed deduction for expenses due to a chronic illness Do you, your tax partner or a child have more than 325 per person of specific expenses (see A) and were you, your tax partner or this child not entitled to the fixed deduction for persons over 65 years of age or for occupational disability? In that case, enter here 821 per person who meets the conditions Other expenses Medical care Nursing Travelling expenses to visit a sick person Childbirth and maternity care Funeral and cremation Adoption Add Total other expenses Add Total of medical expenses or other extraordinary expenses Threshold Divide E by the total of B and E and multiply the result with N from the calculation on page 63 Deduct: E minus F Deductible amount for medical costs or other extraordinary expenses
E F

+ +

67

68, 69

Study costs or other educational expenses

Calculation tool to determine the deductible amount for study costs or other educational expenses Tax partner
Did you have a tax partner throughout 2008? In that case, add your deductible study costs and other educational expenses. It concerns the deductible expenses which you and your tax partner paid for your study. You have to deduct the threshold of this amount. If your tax partner also had study costs, add his deductible study costs and other educational expenses as well. It concerns the deductible expenses which you and your tax partner paid for his study. You have to deduct the threshold of this amount. You may apportion the deductible amount for question 68a and 69a as you wish between yourself and your tax partner, as long as the total adds up to 100%. If you only had a tax partner throughout the domestic period you can only apportion the deductible amount in the domestic period (for question 68a) between yourselves.

Were you following a course or were you studying for your future profession in 2008? In that case, you may deduct the related expenses, such as tuition fees and expenses for books, as a personal allowance.

Take note!
Only complete question 69 if, during the foreign period in 2008: - you opted for resident taxpayer status; or, - as a German resident, you were subject to the 90% ruling

Conditions for deduction

You may deduct your study costs or other educational expenses if you meet the following conditions: You or your tax partner incurred the expenses for the purpose of your studies The course or study was focused on your current or future occupation. It concerned a learning process. This was the case if acquiring knowledge took place under supervision. The expenses (less any reimbursements) were higher than the threshold of 500. You may deduct the expenses in excess of the threshold. Usually, a maximum deduction of 15,000 applies. Did you receive a reimbursement for your study costs or other educational expenses? For example from your employer? In that case, you first need to deduct these reimbursements from your expenses before calculating the deductible amount. You may include the following expenses: uition fees or institution tuition fees costs of textbooks and professional journals depreciation on permanent items. Depreciation on permanent items is only included in the study costs inasmuch that these items are used for the course or study. You need to take the residual value and lifecycle into account. Computers and peripherals have a lifecycle of three years and a residual value of 10%. expenses for so-called Recognition of Acquired Competencies or EVC procedures (Erkenning Verworven Competenties). You can have these competencies documented in a statement (the EVC statement). You should have received this statement from a recognized institution. You may not include the following expenses: interest on debts relating to your study expenses for the cost of living, for example, housing, meals and clothing travel and accommodation expenses expenses for educational trips and excursions expenses relating to working or study space (nor the furnishing thereof) Amounts that can be deducted by your partner during the foreign period in 2008 in the country of residence are not deductible.

No Tax Partner
You had no tax partner? In that case, you should only deduct your own expenses. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner throughout 2008. You have to deduct the threshold from your expenses. Study costs or other educational expenses Minus: Reimbursement Deduct Minus: Threshold Deduct Deductible amount for study costs or other educational expenses 500

Take note!
Separate rules apply to the calculation of the deductible for studies that are subject to the Students Grant Act of 2000.

More information about deduction of costs that are subject

to the Student Finance Act can be found in the supplementary explanation If you or your tax partner had study costs or other educational expenses in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

For question 68a and 69a

Do not send any enclosures with the tax return.

68

70, 71

Costs for a registered or listed building in The Netherlands

72, 73

Waived venture capital

Did you grant a loan to a starting entrepreneur in the Netherlands and did you waive this loan? If so, you may deduct the amount of the loan as a personal allowance under certain conditions.

Did you own a registered or listed building in 2008? And did you have costs for maintenance of that building during that year? Under certain conditions these costs may be deducted. This may concern a building that was your owner-occupied home or a building that was part of your assets in Box 3. If it concerned a registered or listed building that was your owner-occupied home, apart from maintenance costs, other costs and depreciation costs can also be deducted.

Take note!
Only complete question 73 if you opted for resident taxpayer status during the period abroad in 2008.

Conditions for deduction

You may deduct the loan if you meet the following conditions: We classified the loan as an investment in venture capital You waived the loan within eight years of granting it. In the event of involuntary liquidation or a moratorium on payments, you can request us to extend this 8-year period We issued a notice stipulating that the entrepreneur is unable to repay the waived amount. Amounts that can be deducted by your partner during the foreign period in 2008 in the country of residence are not deductible.

Take note!
Only complete question 71 if you opted for resident taxpayer status during the period abroad in 2008.

Conditions for deduction

You may deduct costs for a registered or listed building in The Netherlands if you meet all of the following conditions: You were the owner of the building in 2008. Also if you have an apartment right, a permanent ground lease or building and planting rights or another form of beneficial ownership, you may deduct costs for a registered or listed building. In that case, your share of the change in value of the registered or listed building must be more than 50%. Does your beneficial ownership relate to part of the registered or listed building? In that case, your share of the change in value of that part of the registered or listed building must be more than 50%. The building is listed in the Register of Listed Buildings (Rijksmonumentenregister) You paid the costs in 2008. These costs exceeded a specific amount, the threshold. The costs in excess of the threshold can be deducted. The level of the threshold depends on the value and use of the building Amounts that can be deducted by your partner during the foreign period in 2008 in the country of residence are not deductible.

For question 72a and 73a

Within the eight years of granting of the loan you may deduct a maximum of 46,984 per entrepreneur.

Take note!
Had you not yet received a notice from us in 2008 stipulating that the entrepreneur is unable to repay the waived amount? In that case you can deduct the waived amount in the year in which you receive the notice.

Tax partner
If you had a tax partner throughout 2008, you should first determine the deduction per tax partner. In doing so, you should take the maximum deduction per tax partner into consideration. If you have waived more than the maximum, you may not transfer the remainder to your tax partner. Subsequently, you should determine the joint deduction. You may apportion the deductible amount as you wish between yourself and your tax partner, as long as the total adds up to 100%. If you only had a tax partner throughout the domestic period you can only apportion the deductible amount in the domestic period (for question 72a) between yourselves.

More information. In order to complete this question

you need more information and a calculation tool. Order the supplementary explanation If you or your tax partner had costs for a registered or listed building in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

No Tax Partner
If you did not have a tax partner, you deduct your own waivers. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner throughout 2008.

69

74, 75

Donations

For question 74c and 75c

The amount in 74c cannot exceed 10% of the (joint) threshold income that you calculated in question 74b and 75b, letter R in the Calculation tool on page 69. If the amount in 74c is negative, enter 0.

Did you donate money to a religious or social institution, or a charity in 2008? If so, you may deduct these donations as a personal allowance on certain conditions. You may also include, on certain conditions, costs you incurred for such an institution. There are ordinary donations and periodical donations. Other conditions apply to periodical donations, i.e. donations you have registered with a civil law notary.

For question 74d and 75d

Conditions for periodical donations You had the donations formalized by a notary public. You made these donations in the form of fixed and regular periodic payments, which will cease no sooner than upon your death You make these donations for a minimum period of five consecutive years You received nothing in return for the donations There is no threshold and no maximum for the deduction of periodical donations.

Take note!
Only complete question 75 if, during the foreign period in 2008: you opted for resident taxpayer status.

Take note!
As from 1 January 2008, only ordinary donations to an ANBI (Public Benefit Organization) are deductible. In addition, periodical donations to an ANBI are deductible, as well as periodical donations to an association that is not an ANBI. An ANBI is a religious, ideological, charitable, cultural, scientific or public benefit organization, designated as such by us. At www.belastingdienst.nl you can see whether an organization has been designated as ANBI. The requirement that organizations be established in The Netherlands has been cancelled as from 1st January 2008. The organization must be established in EU member states, The Netherlands Antilles, Aruba or a designated power.

There are two kinds of periodical donations:

to an ANBI to an association that is not an ANBI. This is subject to additional conditions

Additional conditions for an association that is not an ANBI

The association has at least 25 members has full legal capacity is not liable for corporate income tax or is exempt from this tax is based in an EU Member State, The Netherlands Antilles, Aruba or a designated power Amounts that can be deducted by your partner during the foreign period in 2008 in the country of residence are not deductible.

More information about the deduction of donations to foreign

organizations can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 74a and 75a

You may deduct ordinary donations on the following conditions: You made a donation to an ANBI You are able to prove, by means of documented evidence, for example, bank statements or receipts, that you made the donation The expenses exceeded a specific amount, the threshold The amount in excess of the threshold can be deducted, up to a certain maximum. You received nothing in return for the donation

Take note!
Ordinary donations to an association can only be deducted if the association is an ANBI.

Non-declared costs
Did you incur costs for an ANBI in 2008? In that case, you may include these costs as being a donation, if you could have declared them with this organization, but did not. You may include a fixed amount of 0.20 per kilometre for non-declared car costs. For taxi costs, you may include the actual costs.

For question 74b and 75b

The threshold for the deduction of ordinary donations is 1% of your threshold income, but the minimum is 60. Your threshold income is the total of your income and deductible items in box 1, 2 and 3, but without your personal allowance. You must also take into account your tax partners income if you had a tax partner throughout the year.

70

Calculation tool to determine amount for donations Tax partner

Did you have a tax partner throughout 2008? In this case, you add your deductable donations to your tax partners. The threshold can be calculated by adding up the threshold income of yourself and your tax partner. You can apportion the deductible amount, if you wish, as long as the total is 100%. If you only had a tax partner during your resident period, you can only apportion the deductible amount in the resident period (at question 74a) between yourselves

For the period during 2008 you were a Dutch resident

Ordinary donations for the period you were a Dutch resident Threshold for the period you were residing in The Netherlands Divide L by the total of L and T and multiply the result by S Deduct. If the amount is negative, enter 0 Deductible amount Copy from N, but do not state more than 10% of the amount at R multiplied by L and divided by thee total of L and T Periodical donatiions for the period you were were residing in The Netherlands Add: P plus Q Deductible amount for donations for the period that you were residing in The Netherlands
L

No tax partner
If you did not have a tax partner, deduct your own donations. This . also applies if you had a tax partner during a part of 2008 and did not opt for a tax partner throughout 2008

Calculation of the threshold income for donations

Reproduce from D in the overview in page 1 Reproduce from question 23a of the tax return Reproduce from question 23b of the tax return Reproduce from G of the overview on page 1 Reproduce from J in the overview on page 1 Add Threshold income for donations
R

State the amount you apportion to yourself for question 74e of your tax return

+
For the period during 2008 that you were residing abroad
1% x
S

Ordinary donations for the period you were residing abroad Threshold for the period you were residing abroad Divide T by the total of L and T and multiply the result by S Deduct. If the outcome is negative, enter 0 Deductible amount Copy from V, but do not enter more than 10% of the amount at R next to this, multiplied by T and divided by the total of L and T Periodical donations by deed for the period you were residing abroad Add: W plus X Deductible amount for donations for the period that you were residing abroad

Threshold Calculate: 1% of R, but enter a minimum of 60

State the amount you apportion to yourself for question 75e of your tax return

71

76,77

Remainder of the personal allowance for previous years

If you only had a tax partner throughout the domestic period you can only apportion the deductible amount in the domestic period (for question 76a) between yourselves.

No Tax Partner
If you did not have a tax partner, you deduct your own remainder of the personal allowance. The same applies if you had a tax partner during part of 2008 and did not opt to be considered as each others tax partner throughout 2008.

If you were unable to completely balance your personal allowance in 2001 through 2007 with your income, you may deduct the remainder in 2008. The personal allowance you deducted in a previous year may not be deducted again.

Take note!
Only complete question 77 if, during the foreign period in 2008: you opted for resident taxpayer status; or if you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba; or you were subject to the 90% ruling as a German resident in 2008 The personal allowance consists of: alimony or other maintenance obligations expenses for the maintenance of children medical or other exceptional expenses expenses for a weekend visit of a seriously disabled person study costs or other educational expenses costs for a registered or listed building losses on investments in venture capital donations

78

General tax credit refund

Did you have an income in the Netherlands and abroad from labour and property in 2008 that was less than 6,520? And you had the same tax partner for more than six months in 2008? In that case, you may be eligible for a general tax credit refund.

Take note!
Only complete this question if you: were liable for premium payments for the national insurance schemes; and/or if you opted for a resident tax payer status during the period you were living abroad in 2008; or if you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba; or as a German resident, you were subject to the 90% ruling Were you residing in Belgium and did you not opt for resident taxpayer status? In that case, you must have had income in your foreign period in 2008 that was taxed in The Netherlands to be entitled to the increase and payment of your general tax refund. The general tax credit was refunded to you during 2008 by means of a provisional refund or will be refunded after 2008 by means of the final tax assessment. If you received the general tax credit by means of a provisional refund in 2008, this question does not apply to you.

Settlement of the personal allowance

You need to deduct the personal allowance in a certain order: First, you decrease the income from labour and property (box 1) with the allowance. If the deduction is more than the income in box 1, you decrease the taxable income from savings and investments (box 3) with the remainder of the allowance. If you still have a remaining amount, you may deduct this from the income from a substantial interest (box 2). If you are still left with an unsettled amount, you may deduct this in the following year.

For question 76a and 77a

The remainder of the personal allowance is the amount that you were unable to settle with your income in 2001 through 2007 in box 1, 3 or 2. A remainder can only be settled in following years. The personal allowance you deducted in a previous year may not be deducted again. We determine the remaining unsettled amount upon assessment. This is mentioned separately on the notice of assessment.

Conditions for tax partner

You must have had the same tax partner for more than six months in 2008. Otherwise, you are not eligible for a tax credit refund. It is irrelevant whether or not you opted to be considered as each others tax partner throughout 2008 (see the explanation for question 1). If you are unable to meet this condition because your tax partner died, we only check if your tax partner owes sufficient tax. Were you unable to meet the six-month condition for another reason? In that case, we will not refund the tax credit.

Tax partner
If you had a tax partner throughout 2008, you may apportion the remainder of the personal allowance with your tax partner. You may apportion the deductible amount as you wish, as long as the total is 100%. Were you residing in Belgium, Surinam, The Netherlands Antilles or Aruba? Or, as a German resident, were you subject to the 90% ruling? In that case, you can still be tax partners if you do not opt for resident taxpayer status. See page 14.

Tax partner owes sufficient tax

If your tax partner is liable for foreign tax or premiums, it may be difficult to state on what income your tax partner owes sufficient tax. This is because various situations are possible. You will therefore need to estimate yourself whether the tax owed by your tax partner (after applying the rules for prevention of double tax and the tax credit) justifies a general tax credit refund. If you reach the conclusion that this is indeed the case, you need to complete question 78. If you do not wish to take any chances, await the final assessment. In that case, you need not complete question 78. For the provisional assessment, the general tax credit is paid to you without taking the tax that your tax partner owes into consideration.

72

We only take this into account when imposing the final tax assessment. Therefore, it could happen that you receive a refund of the general tax credit from the provisional assessment, but are required to return (part of) it after the final tax assessment. This is the case if, on determining the final assessment, it is apparent that your tax partner does not owe enough tax. You can determine roughly whether your tax partner owes enough tax with the diagram for question 78 in the tax return form. If you do not yet know your partners income, please make an estimate.

We calculate the amount to be refunded on the basis of your tax return and your tax partners information. You will receive notice about this.

Take note!
Were you younger than 30 years of age on 31st December 2007? And were you supported in large by your parents for more than six months in 2008? In that case, you are not eligible for a tax credit refund. Support in large means: at least 400 per quarter.

For question 78a

Tick the box in the tax return if you are requesting a general tax credit refund by means of a provisional assessment. If you do not tick the box, you can still receive this refund with the final assessment.

79

Special increase of tax credit

Tax credit refund

The maximum amount of tax credit is the income tax owed and the premiums towards the national insurance schemes. An exception applies to tax partners. If you had little or no income in 2008, we will take the tax owed by your tax partner into account. In that case, you may be entitled to a tax credit refund. The maximum amount for the unsettled tax credit is your tax partners payable tax. It concerns the total of the following tax credits that cannot be deducted (completely) because you owe insufficient tax: general tax credit the employed persons tax credit combination tax credit and supplementary combination tax credit parental leave credit life savings credit We calculate the amount to be refunded on the basis of your tax return and your tax partners information. You will receive notice about this.

Were you not insured by the Dutch national insurance schemes in 2008 and was your joint income from labour and property in the Netherlands and abroad less than 6,520? And you had the same tax partner for more than six months in 2008? In that case, you may be eligible for a special increase of your tax credit.

Take note!
You are only eligible for the special increase of your tax credits if, for the period abroad in 2008, you: opted for resident taxpayer status; or lived in Belgium, Surinam, The Netherlands Antilles or Aruba; or as a German resident, were subject to the 90% ruling If, in 2008, you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba, or as a German resident, were subject to the 90% ruling, your spouse or housemate can be considered as your tax partner for this ruling. See page 14. Were you residing in Belgium and did you not opt for resident taxpayer status? In that case, you must have had Dutch taxable income in 2008 during the period abroad in order to be eligible for the increase and refund of your tax credit.

Example 1
You have no tax partner. Your wages are 4,000. The tax on this amounts to 1,344. The general tax credit is 2,074 and the employed persons tax credit is 71. Total 2,145. You can offset a maximum of 1,344 for tax credit: the amount of calculated tax. The remainder of the tax credit ( 801) cannot be offset. We will not refund this amount.

Conditions for the special increase

For the special increase of your tax credit, you need to meet the following conditions: You need to file a request for this (see question 79a) You were not liable to Dutch premium contributions in 2008 You had the same tax partner for more than six months in 2008 Your joint income in The Netherlands and abroad is not more than 6,520.The exact amount depends on the tax credits to which you are entitled After deduction of his/her own tax credit, your partner needs to owe sufficient Dutch tax and premium for the national insurance schemes. The fact is that you can never receive a larger amount for tax credit than what your partner owes for tax and premium

Example 2
As in example 1, but now you do have a tax partner. Your tax partner has an income of 8,000. The tax on this amounts to 2,688. The general tax credit is 2,074 and the employed persons tax credit is 141.Total 2,215. Your tax partners payable tax is 2,688 minus 2,215 = 473. Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset against your payable tax.An amount of 801 remains. Because you have a tax partner, the maximum of what your tax partner owes is refunded to you. In this example, that amounts to 473.

Example 3
As in example 2, only your tax partner has an income of 50,000. The tax on this amounts to 19,501. The general tax credit is 2,074 and the employed persons tax credit is 1,443. Total 3,517. Your tax partners payable tax is 19,501 minus 3,517 = 15,984. Your tax credit is 2,145 (see example 1). Of this, 1,344 is offset against your payable tax. An amount of 801 remains. Because your tax partner owes more tax than 801, an amount of 801 is refunded to you.

To which amount are you entitled?

You had no income in 2008? In that case, you can receive no more than the amount you would have received for general tax credit as a premium liable resident of The Netherlands: 2.074 (or 970 if you were 65 years of age or older). Did you receive income in The Netherlands or abroad in 2008? In that case, you are entitled to part of that amount if your income is no more than 6,520. As your income increases, the amount you receive decreases. Using your aggregate income, we calculate the special increase of your tax credit.

73

Take note!
Were you residing in Belgium, Surinam, The Netherlands Antilles or Aruba? Or, as a German resident, were you subject to the 90% ruling? And did you not opt for resident taxpayer status for the period abroad? In that case, follow the diagram for question 79 as if you had opted for resident taxpayer status. You therefore need to take your joint income in The Netherlands and abroad into account.

Supplement to the combination tax credit

You may be entitled to a supplement to the combination tax credit if you meet the following conditions: You were entitled to the combination tax credit in 2008 You did not have a tax partner in 2008 You did have a tax partner and had less income from present employment (wages, profits, or, for example, income from freelance work) than your tax partner The supplement to the combination tax credit is 746 (or 350 if you were 65 years of age or older).

80

Parental tax credits

Tax partner
Did you or your tax partner have children younger than 27 years of age who were part of your household in 2008? In that case, you or your tax partner may be entitled to tax credits.

Did you have a tax partner in 2008, and was your and your partners income from present employment equally high? In that case, the supplement to the combination tax credit only applies to the elder partner. Regarding the supplement to the combination tax credit, tax partner also refers to: the person with whom you entered into a cohabitation contract before a civil-law notary the person registered as your partner in view of a pension scheme the person with whom you shared an owner-occupied home (principal residence) and who was (jointly) liable for a debt secured on the property (such as a mortgage debt) the person with whom you were living together at the same address in 2008 as a single person (not an immediate blood relative, such as a parent or child ) and who meets the conditions for tax partnership, but did not opt for this. If you can present a reasonable case that there is not a permanent joint household, you need not include this person Were you residing in Belgium, Surinam, The Netherlands Antilles or Aruba? Or, as a German resident, were you subject to the 90% ruling? In that case, you can still be tax partners if you do not opt for resident taxpayer status. See page 14.

Take note!
Only complete this question if you: were liable for premium payments for the Dutch national insurance schemes; and/or opted for resident taxpayer status for the period abroad in 2008; or lived in Belgium, Surinam, The Netherlands Antilles or Aruba; or as a German resident, were subject to the 90% ruling You may be entitled to the following tax credits: combination tax credit supplementary combination tax credit single parent credit supplement to the single parent credit parental leave tax credit If you were residing in Belgium and did not opt for resident taxpayer status, you should have had Dutch taxable income in 2008 in order to be eligible for parental tax credits.

For question 80a Combination tax credit

You may be entitled to the combination tax credit if you meet the following conditions: Your household included at least one child for more than 6 months in 2008, and this child was younger than 12 on 31st December 2007 During that period, this child was registered at your home address. In the case of co-parents, the child may also be registered at the co-parents home address Your income from present employment (wages, profits, or, for example, income from freelance work) exceeded 4,542, or you were eligible for the self-employed persons allowance The combination tax credit is 112 (or 54 if you were 65 years of age or older)

Single parent credit

You may be entitled to the single parent credit if you meet the following conditions: In 2008, you were without a tax partner for more than six months During that period, you ran a household with no one else other than children who were younger than 27 years of age on 31st December 2007 During that period, you contributed at least 400 per quarter towards providing for at least one child, or you received child benefit (or a similar foreign benefit) for this child During this period, this child was registered at your home address It could be that your child had his own income or capital. We assess whether your childs income or capital was sufficient for him to provide for himself. If that is the case, you are not entitled to the single parent credit or the supplement to the single parent credit. The single parent credit is 1,459 (or 683 if you were 65 years of age or older).

More information about the special scheme for co-parents

can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Tax partner
Did you have a tax partner in 2008? In that case, you and your tax partner are both entitled to the combination tax credit if you both meet the conditions.

Supplement to the single parent credit

You may be entitled to the supplement to the single parent credit if you meet the following conditions: You were entitled to the single parent credit in 2008 You received income from present employment Your household included at least one child for more than 6 months

74

in 2008 and this child was younger than 16 on 31st December 2007 During this period, this child was registered at your home address The supplement to the single parent credit is 4.3% (or approximately 2.01% if you were 65 or older) of your income from present employment (wages, profits, or for example, income from freelance work). The supplement to the single parent credit is no more than 1,459 (or 683 if you were 65 years of age or older). Use the Calculation tool to determine the employed persons tax credit and the Calculation tool to determine the supplement to the single parent credit on page 86 to calculate your supplement to the single parent credit.

If you do not opt for resident taxpayer status, you need to take your joint Dutch and foreign income, deductible items and assets in order to determine your aggregate income. The elderly persons tax credit is 486. When completing the tax return, we automatically take this credit into account. You need not state anything for this in your tax return.

For question 81a Single elderly persons tax credit

You will receive the single elderly persons tax credit if, in 2008, you were entitled to state pension benefits for a single person or a single parent. You will also receive this credit if you did not receive, or only partially received, state pension benefits for a single person or a single parent, because you were living abroad before you turned 65 years of age or because you are a recognized conscientious objector. The single elderly persons tax credit is 555. Tick the box in the tax return if you met this condition.

Tax credits upon death

In order to be entitled to the (supplement to the) combination tax credit or the (supplement to the) single parent credit, the conditions must have been met for at least six months. If, due to the death of the child, these conditions are not met, but the other conditions are, you are still entitled to these credits.

Calculation tool to determine the aggregate income For question 80b and 80c
If you take parental leave, you may be eligible for parental leave credit. This is subject to the condition that in 2008 you participate in the life savings scheme and pay an amount into this scheme. In addition, you must have a parental leave statement (ouderschapsverlofverklaring) from your employer. The parental leave tax credit amounts to the number of hours taken for parental leave in 2008, multiplied by 3.86. However, the maximum parental leave credit is the amount of your 2007 annual wages minus your 2008 annual wages. Did the parental leave commence before 2008? In that case, in determining the maximum parental leave credit, you may also deduct your annual wages in 2008 from your annual wages in the year prior to the year in which your parental leave commenced. Reproduce from E in the overview on page 1 Reproduce from question 23a in the tax return Reproduce from question 23b in the tax return Reproduce from H in the overview on page 1 Reproduce from K in the overview on page 1 Add Aggregate income

Take note!
Keep the parental leave statement from your employer, as we may request for it.

82

Young disabled persons tax credit

81

65 years of age or older

Were you 65 years of age or older in 2008? In that case, you may be entitled to additional tax credits: the elderly persons tax credit and the single elderly persons tax credit.

Did you receive benefits under the young disabled persons occupational disability Act (Wajong benefit)? And you received no elderly persons tax credit? In that case, you may be entitled to a tax credit: the young disabled persons tax credit.

Take note!
You are only entitled to this tax credit if you: were liable for premium payments for the Dutch national insurance schemes; and/or opted for resident taxpayer status for the period abroad in 2008 Were you entitled to Wajong benefits in 2008, but did not receive them due to concurrence with another type of benefit? Or because your other earned income from labour was too high? In that case, you will also be entitled to the young disabled persons tax credit. The young disabled persons tax credit is 666.

Take note!
You are only entitled to this tax credit if you: were liable for premium payments for the Dutch national insurance schemes; and/or opted for resident taxpayer status for the period abroad in 2008; or as a German resident, were subject to the 90% ruling

Elderly persons tax credit

You may be entitled to the elderly persons tax credit if you meet the following conditions: You were 65 years of age or older on 31st December 2008 Your aggregate income was no more than 32,234

For question 82a

Tick the box in the tax return if you are entitled to the young disabled persons tax credit.

75

83

Tax credit for social investments or direct investments in venture capital

had or might have claims towards the allocated property had or might have claims on the income from an allocated property received income from an allocated property received capital from an allocated property were supervisor of an allocated property were administrator of an allocated property Tick the box in the tax return if involvement in an allocated property existed. Enter the full name of the allocated property.

Did you or your tax partner invest in a green fund or a social-ethical fund in 2008? In that case, you may be entitled to the tax credit for social investments. Did you or your tax partner loan money to a starting entrepreneur or invest money in a cultural fund? In that case, you may be entitled to the tax credit for direct investments in venture capital and cultural investments.

85, 86

Take note!
You are only entitled to these tax credits if you: were liable for premium payments for the Dutch national insurance schemes; and/or opted for resident taxpayer status for the period abroad in 2008

Take note!
The tax credit for investments in venture capital does not apply to investments via a venture capital company. These are so-called indirect investments. An exemption for determining the taxable income from savings and investments applies to this investment. Are you in doubt whether the social-ethical fund or cultural fund in which you are investing has been designated as such by us? Ask your bank or the fund for more information, or call the Foreign Revenue Phone Line: +31 55 538 53 85. The tax credit for social investments and direct investments in venture capital and cultural investments is 1.3% of your average exemption in box 3.

Dutch dividend, taxable income from lottery and betting or interest on certain foreign savings balances

Was any dividend tax, lottery and betting tax or withholding tax on interest on certain foreign savings balances withheld from you in 2008? If so, the lottery and betting tax is balanced, on certain conditions, with your assessment for income tax and premiums for national insurances.

Did you, in 2008, receive dividends on shares and suchlike from your Dutch company or your substantial interest in The Netherlands and for which Dutch dividend tax was withheld? In that case, we balance this dividend tax with your assessment for income tax and premiums for national insurances.

More information about social investments or direct

investments in venture capital can be found in the supplementary explanation If you were entitled to the tax credit for social investments or direct investments in venture capital and cultural investments in 2008 (for foreign tax liable persons). See page 7 for information about how to download or order this explanation.

Take note!
Do you have an annuity investment account or an owner-occupied home investment account? Did you receive dividend on the resulting proceeds? If so, the dividend tax withheld from it will not be balanced with your assessment for income tax and premiums for national insurances. Dividend tax is withheld as soon as you receive dividend.

84

Trust fund

For question 85a and 86a

Withheld dividend tax is usually shown on the divident advice receipts. Only state Dutch dividend tax.

The notion of allocated property comprises trusts, Antillean Private Fund Foundations, Private Foundations, Anstalts, Stiftungen and other comparable foreign allocated properties.

Tax partner
Did you have a tax partner for the whole of 2008? Did you receive dividend that was taxed as: - profits from a company. - income from other activities - income from providing assets In that case, you need to state the total of the withheld dividend tax. For other Dutch dividend, it makes no difference how you apportion the withheld dividend tax between yourself and your tax partner. Any apportionment is acceptable, as long as the total adds up to 100%. Only mention the portion you wish to state for yourself. If you only had a tax partner for the whole domestic period, you may only apportion the dividend tax withheld in the domestic period between yourselves.

The following persons may be involved in an allocated property: you your tax partner your underage children your tax partners underage children Involvement in an allocated property will exist, for example, if you, your tax partner, your underage children or your tax partners underage children: set up or founded an allocated property contributed capital to an allocated property were or would be entitled to the allocated property were or would be entitled to the income from an allocated property

76

You may not balance Dutch dividends on property in box 3 in the period abroad (question 86). If you opted for resident taxpayer status, you do not need to pay double tax. The fact is that you can request a tax relief. See the explanation for question 90. Did you state any taxable income from betting and lottery as income in box 1 in this tax return? For example if you had profits from a company, income as a freelancer or other extra earnings? In that case, you may state the withheld Dutch betting and lottery tax to be settled in the provisional levy. Enter the withheld betting and lottery tax in question 85a. You cannot apportion the withheld betting and lottery tax between yourself and your tax partner.

More information about withholding tax based on the European Savings Interest Rate Directive can be found on www.belastingdienst.nl.

87, 88

Income on which review interest is owed

For question 85b

Did you have savings balances abroad in 2008? A number of countries deduct specific withholding tax from the interest on those savings balances as a result of the European Savings Interest Rate Directive. It concerns the following countries:
Country Andorra Austria Belgium Britisch Virgin Islands Guernsey Isle of Man Jersey Liechtenstein Luxembourg Monaco Netherlands Antilles San Marino Switzerland Turks and Caicos Islands Country code AND AUT BEL VGB GGY IMN JEY LIE LUX MCO ANT SMR CHE TCA

Did your annuity scheme, annuity savings account, annuity investment account, standing rights or pension scheme no longer meet the fiscal conditions in 2008? Did you not comply with these conditions because, for example, you redeemed an annuity scheme? In that case, you incorrectly deducted amounts in previous years. Did you use your severance pay to buy standing rights, and has the value of the standing rights incorrectly not been (entirely) included in taxation? In that case, you paid too little tax in these years. In these situations, an interest loss has arisen. The review interest is aimed at compensating for this interest loss.

Review interest is calculated on the following income: Redemption of standing rights. You stated this income in question 21 or 22 Redemption of a pension right. You stated this income in question 21 or 22 the redemption payment of an annuity insurance, or the balance of an annuity savings account or the value of an annuity investment account. You stated this income in question 48a or 49a The review interest owed is 20% of: the fair value of the annuity insurance, the standing rights or the pension right the balance of the annuity savings account or the annuity investment account The fair value of the annuity insurance, the standing rights or the pension right is equal to the redemption payment.

Did you grant the paying authority abroad permission to inform the Dutch Tax Administration of the amount of interest which was paid? In that case, this specific withholding tax will not be deducted. Withholding tax will not be deducted either if you requested the financial institution to exchange information. Did you receive any interest in 2008 from which this withholding tax was deducted? If so, this specific withholding tax will be balanced with your assessment for income tax and premiums for national insurances. Withholding tax is deducted the moment interest is paid out to you. The withholding tax that has been deducted is usually shown on the banks interest statement. The banking institutions in the others countries inform the Dutch Tax Administration of the amount of interest which has been paid to residents of The Netherlands. If you receive an amount of interest from a country which is not listed in the above table, you do not have to complete this question. For this question, enter the country code and the specific withholding tax which was deducted from the interest on foreign savings balances.

Rebuttal scheme
Did you take out the annuity insurance, the standing rights or the pension scheme after 31st December 1997? In that case, a different calculation of the review interest owed is also possible. This could be more advantageous for you. You can calculate your eligibility for the so-called rebuttal scheme using the Calculation tool to determine review interest on www.belastingdienst.nl. You can also call the Foreign Revenue Phone Line: + 31 55 538 53 85. In order to use the rebuttal scheme, you need to submit a request. If the outcome of the calculation is less than 20% of the value or the balance, enter this smaller amount in question 87 or 88. We will consider this as a request for application of the rebuttal scheme. The rebuttal scheme also applies to your annuity savings account or your annuity investment account.

Take note!
Withholding tax which has been deducted and which does not result from the European Savings Interest Rate Directive must be entered for question 89c.

77

89

Relief for the prevention of double tax

90

Income on which no Dutch tax may be levied

Were you living in The Netherlands and did you own assets abroad or received income from abroad? In that case, you need to declare this in The Netherlands. Even if the assets or income were already taxed abroad. In order to prevent double tax (in The Netherlands and abroad), you can request a relief for the prevention of double tax. Whether or not you qualify for this relief depends, among other things, on the tax treaty which The Netherlands signed with the country concerned. Such a treaty stipulates which country may levy tax on which income.

It may be possible that you stated (positive or negative) income or assets in your tax return on which no Dutch income tax or only partial Dutch income tax may be levied. This will often be the case if you opted for resident taxpayer status. Because in that case, you stated your Dutch and your foreign income. It may also be possible that you filed your return for income on which Dutch tax may be levied, but at a reduced rate.

If you opted for resident taxpayer status for the period abroad in 2008
In that case, you have stated your joint income and assets in The Netherlands and abroad in questions 11 through to and including 58. In order to prevent double taxation, you may be entitled to a tax relief. In order to calculate this relief, you are required to specify in questions 90a through to and including 90d which income (positive and negative) you stated on which no Dutch tax may be levied. If you opted for resident taxpayer status, you stated for example your owner-occupied home abroad in question 37. The balance hereof (positive or negative) in 37q (or 37r if you had a tax partner) should also be stated in 90a. Your income from a foreign substantial interest should also be stated in question 90b. Assets, such as shares and savings balances which you entered in question 56 (box 3), with the exception of any rights to shares in the profits of a Dutch company, should be stated in question 90c. You need to state foreign immovable assets in question 90d.

Take note!
It does not suffice to only complete the question on relief for the prevention of double tax. You also need to enter this income and these assets in the relevant sections in box 1, 2 or 3.

More information about tax treaties and double tax can be

obtained from the Foreign Revenue Phone Line: + 31 55 538 53 85. If you were working in Belgium or Germany, you can find more information in the supplementary explanations If you were living in The Netherlands in 2008 but were working in Belgium and If in you were living in The Netherlands in 2008 but were working in Germany. See page 7 for information about how to download or order this explanation.

For questions 89a through to and including 89f

Only complete these questions if you request a relief for the prevention of double tax.

If you did not opt for resident taxpayer status for the period abroad in 2008
In that case, question 90 is not applicable to you. Complete question 91.

Take note!
Do not enter the specific withholding tax in question 89c which you stated in question 85b.

Calculating the relief

If you were not residing in The Netherlands and you opted for resident taxpayer status, you need to state your income in The Netherlands and abroad. You therefore also state income on which no Dutch tax may be levied based on (inter)national regulations. You may need to pay tax on this income in a different country as well. In order to prevent double tax, you are entitled in The Netherlands to a relief on the income tax that is due. You are entitled to this if, for example, you were an independent entrepreneur in your country of residence or another country. Or if you were employed and were liable to income tax in that other country. A condition for tax relief for the prevention of double tax is a positive balance on your foreign income. Based on your tax return, the Dutch Tax Administration determines the tax relief. There are rules for determining the tax relief for the prevention of double tax. The basis for the calculation is the ratio between the non-Dutch taxable income and the total income (both in The Netherlands and abroad). The relief resulting from the option for resident taxpayer status is calculated on the income tax you owe after deduction of the tax credit. This relief cannot be more than the amount of payable income tax in the relevant box.

More information. For completing question 89a through to

and including 89f, you need the supplementary explanation If you qualify for a relief for the prevention of double tax in 2008. See page 7 for information about how to download or order this explanation.

For questions 89g through to and including 89j

Were you living in The Netherlands and working in Belgium in 2008? In that case, you usually paid tax in Belgium and you had your social security insurance there. You can utilize the compensation schemes on certain conditions: the general compensation scheme and the special compensation scheme.

More information. For completing question 89a through to

and including 89f, you need the supplementary explanation If you qualify for a relief for the prevention of double tax in 2008. See page 7 for information about how to download or order this explanation.

78

Example 1
Your taxable income from labour and property (box 1) is 25,000. Assume that in 2008, you owe 1,250 income tax. Your income is composed of 10,000 from wages in The Netherlands and 15,000 from wages in Belgium. You would not have stated the Belgian income if you had not opted for resident taxpayer status. Because you opted for resident taxpayer status, you are entitled to relief in The Netherlands. The relief is 15,000/ 25,000 x 1,250 = 750. If you are entitled to relief because you incurred expenses for the provision of income and a personal allowance, these deductible amounts are apportioned proportionately to your Dutch income and your income abroad.

For question 90a

Did you opt for resident taxpayer status? In that case, state the income for which you are requesting tax relief. State positive as well as negative income. For example, if the balance for an owner-occupied home is negative, enter the negative amount. This applies to all negative amounts in box 1, with the exception of the personal allowance. Enter the gross income, so do not take any foreign tax that was withheld from this income into account. For profits from a foreign company, you do need to take the costs into account. In that case, state the profit before income tax.

Lack of space?
Enter the largest amounts on the upper two lines and the total of the other amounts on the third line.

Example 2
Your taxable income from labour and property (box 1) is 25,000. Assume that in 2008, you owe 1,250 income tax. Your income is composed of 15,000 from wages in The Netherlands, 15,000 from wages in Belgium, and is therefore 30,000 in total. Your taxable income is 25,000 because the following amounts are deducted: 1,000 for expenses relating to the provision of income, 4,000 for personal deductible items. You would not have stated the Belgian income if you had not opted for resident taxpayer status. Because you opted for resident taxpayer status, you are entitled to relief in The Netherlands. The relief is 15,000/ 30,000 x 1,250 = 625. When calculating the relief, we do not take the taxable income of 25,000 from labour and property, but take the taxable income from labour and property, increased by 5,000 for expenses relating to the provision of income and personal deductible items, resulting in 30,000. Did you opt for resident taxpayer status? In that case, the relief is calculated for the income tax you owe after the deduction of the tax credit.

For question 90b

State the income for which you are requesting tax relief due to the option for resident taxpayer status. Enter the gross income, so do not take any foreign tax that was withheld from this income into account.

Lack of space?
Enter the largest amount on the upper line and the total of the other amounts on the second line.

For question 90c

State your assets for which you are requesting tax relief due to the option for resident taxpayer status, for example savings. Deduct any debts relating to these assets from the value of the foreign assets.

Lack of space?
If it concerns more than one amount: only enter the total amount.

For question 90d

State foreign immovable assets that are not part of box 1. Deduct any debts relating to these assets from the value of these immovable assets. The country codes can be found in the table on page 8.

Passing-on scheme (doorschuifregeling)

The amount of the relief for the prevention of double tax cannot be more than the payable income tax in the relevant box. This could mean that certain deductible items, such as the mortgage interest connected with your owner-occupied home, will not result in a tax advantage. For these types of situations, there is a passing-on scheme. We determine the amount upon assessment and automatically add the foreign income in the relevant box when calculating the relief in a following year. You may not include this passed-on amount again in your tax return.

For question 90e

Have you stated any income to which a reduced rate applies because of: the tax arrangements for the Kingdom (residents of The Netherlands Antilles and Aruba), or a signed tax treaty between The Netherlands and your country of residence? In that case, state this income, the applicable tax rate, the country code and the amount to which the reduced tax rate applies. If, for example, you received interest or dividend from a substantial interest (box 2), you are entitled to a reduced rate of 10% or 15%. The country codes can be found in the table on page 8.

Example
Your taxable income from labour and property (box 1) is 25,000. Assume that in 2008, you owe 1,250 income tax. Your income consists of 35,000 of German wages. From this, 10,000 of the negative income from your owner-occupied home is deducted. You owe German tax on the German income and are entitled to tax relief for the prevention of double tax in The Netherlands. In that case, the relief for the prevention of double tax is 35,000/ 25,000 x 1,250 = 1,750. Your maximum relief, however, is 1,250. As this is the amount of payable income tax in box 1. An amount of 10,000 ( 35,000 - 25,000) therefore does not result in a tax relief. That is why this amount is reserved. Do you have income in box 1, on which Dutch income tax is due in the future? In that case, the reserved amount will still entitle you to tax relief for the prevention of double tax.

79

91

Dutch income on which no Dutch income tax may be levied

For question 91c

Have you stated any income to which a reduced rate applies because of: the tax arrangements for the Kingdom (residents of The Netherlands Antilles and Aruba); or a signed tax treaty between The Netherlands and your country of residence? In that case, state this income, the applicable tax rate, the country code and the amount to which the reduced tax rate for this question applies. If, for example, you received interest or dividend from a substantial interest (box 2), you are entitled to a reduced rate of 10% or 15%. The country codes can be found in the table on page 8.

It may be possible that you stated (positive or negative) income in your tax return on which no Dutch income tax or only partial Dutch income tax may be levied. This will often be the case if you opted for resident taxpayer status. On the other hand, if you did not opt for resident taxpayer status, you may have stated income on which no Dutch tax or a partial Dutch tax may be levied.

If you opted for resident taxpayer status for the period abroad in 2008
In that case, question 91 is not applicable to you. Complete question 90. If you did not opt for resident taxpayer status for the period abroad in 2008 In that case, you only stated your Dutch income and assets in the questions 11 through to and including 58 for the period abroad. It could be that the Dutch Tax Administration may not levy tax on one or more of the Dutch income components (or should apply a reduced rate). This is the case if a tax treaty between The Netherlands and your country of residence states that the relevant income component may only be taxed in your country of residence. Another possibility is that the treaty states that Dutch tax may be levied on certain Dutch income only at a reduced rate. The table on page 8 lists most countries with which The Netherlands has a tax treaty.

92

Compulsory insurance for national insurance schemes

In principle, you are covered by the national insurance schemes in your country of residence. You are therefore covered in The Netherlands during the domestic period in 2008. However, you are not covered during the period abroad. For a number of situations, you are insured during the period abroad by the Dutch national insurance schemes by virtue of Dutch legislation and international agreements. In that case, you need to pay Dutch premiums.

Calculating the exemption

If you were not residing in The Netherlands and you did not opt for resident taxpayer status, you only need to state your income in The Netherlands. It may be that you also need to pay tax on this income in a different country. In order to prevent double tax, you are entitled to tax exemption in The Netherlands. A condition for tax exemption is that the Dutch income to which the exemption applies, is positive on balance. Based on your tax return, the Dutch Tax Administration determines the tax relief. The basis for the calculation is that the income not taxable in The Netherlands is deducted from your total income. The exemption is determined before deduction of the tax credit.

When were you insured by the compulsory Dutch national insurance schemes during the period abroad in 2008?
You were employed in The Netherlands You had profits from a Dutch company and you were actually working in that company in The Netherlands, without at the same time being self-employed in a company in your country of residence. You were not employed in your country of residence at the same time You were working temporarily abroad and remained under the Dutch social insurance schemes because of a detachment clause in an international social security scheme You were part of a driving or flying crew or sailing personnel on inland waters for an employer based in The Netherlands rendering international transport services You were abroad exclusively for your studies, and were younger than 30 years of age in 2008 Other special situations in which you fall under Dutch social security insurances because of international agreements

Example
You are living in Spain and your taxable income from labour and property (box 1) is 25,000. Your income consists of 15,000 from the Dutch government pension fund and 10,000 from a Dutch AOW benefit. You state both incomes in your income tax return. The taxing rights on the AOW benefit are Spanish and you request an exemption of 10,000 for the prevention of double tax. Dutch income tax is only calculated on the government pension of 15,000.

Take note!

More information about tax relief and tax exemption by virtue

of a tax treaty can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

If you were living outside The Netherlands and only received income from previous employment in The Netherlands, you are not covered by the compulsory Dutch national insurance schemes.

For question 91a

State the income you entered previously in questions 11 through to and including 49 for which you are requesting tax exemption.

Conscientious objector
It could be that you have an objection of principle to national insurance schemes. In that case, you are a conscientious objector. As such, you can obtain a statement of exemption from the Social Insurance Bank (Sociale Verzekeringsbank (SVB)). In that case, you need not request an exemption from premiums towards the national

For question 91b

State the income you entered previously in this tax return in question 51, for which you are requesting tax exemption.

80

insurance schemes in your tax return. Your exemption is already known to us.

For question 92b

Enter the period in which you were compulsorily insured in The Netherlands in 2008 under the AOW and Anw.

is 100%. You need not be each others tax partner for this. You do, however, need to meet the conditions for tax partnership, with the exception of the condition that you need to have opted for resident taxpayer status.

Take note!
If you and your tax partner both opted for resident taxpayer status, you need to make the same apportionment as for the income tax.

Example
You were employed from 1st January through to and including 31st July in The Netherlands. You are liable for national insurance contributions from 1st January through to and including 31st July.

Example
You are living in Belgium and are married in community of property. You only receive wages in The Netherlands and have an owner-occupied home in Belgium with a mortgage loan. Your spouse has no income of his/her own. You do not opt for resident taxpayer status. For tax purposes, you may not take your owner-occupied home into account. For the levy of premiums for the national insurance schemes, you may take your owner-occupied home into account. Because you have a spouse, you may apportion the balance between yourselves.

For question 92d

Enter the period in which you were compulsorily insured in The Netherlands in 2008 under the AWBZ and the Health and Care Insurance Act.

For question 92e

Enter the period in which you received income from The Netherlands or owned assets in The Netherlands in 2008 (tax liable period). Whether you opt for resident taxpayer status is of no consequence to this.

Liable for national insurance contributions throughout 2008

Were you liable for national insurance contributions in The Netherlands throughout 2008? In that case, the period in which you were liable for national insurance contributions in The Netherlands in 2008 is the basis for entering the premium income.

Example
From January through to and including 3rd July you were employed in The Netherlands and had opted for resident taxpayer status. The period for which you are subject to Dutch taxes is also January through to and including 3rd July. Enter this period in question 92e.

Not liable for national insurance contributions throughout 2008

Were you not liable for national insurance contributions in The Netherlands throughout 2008? And was the period in which you were liable for national insurance contributions in 2008 longer than your tax liable period (or were you not liable for Dutch taxes in 2008)? In that case, the period in which you were liable for national insurance contributions is the basis for entering your premium income. Were you not liable for national insurance contributions in The Netherlands throughout 2008? And was the period in which you were liable for national insurance contributions in 2008 shorter than your tax liable period? In that case, the tax liable period in 2008 in The Netherlands is the basis for entering the premium income.

Take note!
If you were liable for premium contributions or tax during more than one period, enter one continuous period for the total duration of the shorter periods.

Example
If you were liable for premium contributions or tax from March through to and including 3rd May and from October through to and including 3rd December, enter the period March through to and including 3rd August for questions 92b and 92d or 92e.

93

Compulsory insurance: income

Take note!
The fact that you need to state your premium income for your tax liable period, does not mean that you are liable for national insurance contributions during that whole period.

Premium income
In order to determine how much premium you owe, we look at your joint annual income in box 1 in The Netherlands and abroad. Premium is due on a maximum of 31,589. Your employer or benefits agency withholds premium from your wages, benefits or pension. The premium withheld is subsequently balanced with the premium you owe. For the levy of premiums for national insurance schemes, you need to state your income from labour and property in The Netherlands and abroad in box 1. When calculating your joint income in The Netherlands and abroad, you are entitled to the same deductions as a Dutch resident. Tax treaties do not apply to the levy of premiums for national insurance schemes. Do you have a tax partner? In that case, you can also deduct your tax partners costs which your tax partner already deducted in his country of residence. If you have a tax partner, you can apportion the joint income and deductible items as you wish, as long as the total

More information can be found on www.belastingdienst.nl.

Or call the Foreign Revenue Phone Line: +31 55 538 53 85.

For question 93a

See the explanation for question 10 and 18.

For question 93b

See the explanation for question 19a and 20a.

For question 93c

See the explanation for question 21 and 22.

For question 93d

See the explanation for question 24 and 25.

81

For question 93e

See the explanation for question 26 and 27.

95

For question 93f

See the explanation for question 30 and 31.

Compulsory insurance: premium income

For question 95d For question 93g

See the explanation for question 38 and 39. Only enter an amount here if you did not already enter the Dutch payroll tax in 2008 in question 19a, 20a, 21a, 22a, 30d or 31d.

For question 93h

See the explanation for question 40 and 41.

For question 93i

See the explanation for question 32 and 33.

96

Correction or reduction of your premium income

For question 93j

See the explanation for question 42 and 43.
Does part of your income fall under foreign social security legislation? Or, as a non-resident, were you covered by the Dutch national insurance schemes during part of 2008? In that case, you can request a correction or reduction of your premium income in some situations.

For question 93k

See the explanation for question 44 and 45.

For question 93l

See the explanation for question 48 and 49.

Correction of premium income

Were you covered by the Dutch national insurance schemes in 2008? And during that period abroad, did you owe any social security contributions on your income? In that case, you may qualify for a correction of the premium income in the following situations: Part of your income is subject to foreign social security legislation because of an international agreement You are paying legitimate premiums abroad towards benefits upon old age or death on part of your income

For question 93m

See the explanation for question 36p/q en 37q/r. If the balance for your owner-occupied home is negative, place a minus sign before the amount.

94

Compulsory insurance: deductible items

For question 96a

You can request a correction of your premium income in your tax return. Your premium income is never more than the income in box 1 minus the income on which you owe premium in another country. Enter the amount for which your premium income should be corrected.

The basis for the levy of premiums for national insurance schemes is your income from labour and property in box 1 in The Netherlands and abroad. See the explanation for question 92. When calculating your joint income in The Netherlands and abroad, you are entitled to the same deductions as a Dutch resident. You can state these deductible items here.

Example
You were subject to Dutch tax and the compulsory Dutch national insurance schemes during the whole of 2008. You have an income in box 1 of 70,000, of which 30,000 is from profits in Belgium. Because of this, the premium income is 70,000 - 30,000 (correction) = 40,000, but is set at a maximum of 31,122. In the tax return, you state the correction amount. In this example, that amounts to 30,000.

For question 94a

See the explanation for question 46 and 47.

For question 94b

See the explanation for question 28 and 29.

For question 94c

See the explanation for question 36s and 37t.

If you were working in Belgium as a self-employed person and were employed in The Netherlands
In special cases, it could be that you were insured simultaneously in The Netherlands and another EU country. If, for example, you worked in Belgium as a self-employed person and at the same time were employed in The Netherlands. In that case, your Dutch premium income is reduced by the income on which you pay a premium in the other country.

For question 94d

See the explanation for questions 60 through to and including 77.

Reduction
Is part of your income subject to foreign social security legislation because of an international agreement? Or were you paying legitimate premiums abroad towards benefits upon old age or death, on part of your income? In that case, you can request a decrease of your premium income in your tax return. Your premium income is

82

never more than the income in box 1 minus the income on which you owe premium in another country.

In this example, method 2 is the most interesting. Therefore, the premium income is set at 15,000.

For question 96b

Enter the balance of the income and deductible items during the period in which you were liable for Dutch taxes, but were not covered by the national insurance schemes.

More information about calculating your premium income

can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

Example
You were liable to tax from 1st January through to and including 31st October. But you were insured by the national insurance schemes from 1st January through to and including 30th June. In that case, you state your premium income for the period 1st January through to and including 31st October. After this, enter the balance between the income and deductible items for the period 1st July through to and including 31st October in vermindering premieinkomen. Were you covered by the Dutch national insurance schemes only during part of 2008 and was this period shorter than the tax liable period? In that case, the premium income needs to be recalculated in one of the following ways: The premium income is calculated proportionally to time over the period in which you were insured in 2008 The income and deductible items for the period in which you were no longer insured are deducted from the premium income The premium income is calculated up to a maximum of 31,589 proportionally to time over the period in which you were insured in 2008. Was your actual premium income higher than this maximum? In that case, your premium income is brought down to this maximum and subsequently recalculated proportionally to time over the period in which you were insured We test all 3 methods and determine which one is the most interesting for you. Subsequently, this method is applied.

97

Income that was subject to the Health and Care Insurance Act

In principle, everyone living or working in The Netherlands is subject to the Health and Care Insurance Act (Zvw). The health care insurance consists of a basic package. In addition, you can take out a supplementary insurance. Premiums for health care insurance are paid directly to your health care insurer. In addition, you owe us an income-related contribution. You pay the income-related contribution based on a maximum amount of 31,231.

Do you have any of the following types of income in 2008? wages pension benefit In that case, your employer or benefits agency withholds the income-related contribution from it. Do you have any of the following types of income in 2008? profits income from other activities, for example income according to the ruling for artists certain periodical benefits In that case, you will need to pay the income-related contribution by means of a (provisional) tax assessment. However, you will only receive an assessment for this income if your wages, pension or benefit (from which an income-related contribution was already withheld) is less than the maximum amount ( 31,231). The income-related contribution is a percentage (7.2%) of the so-called contribution income, i.e. 7,2%.. A rate of 5.1% applies to profits, income from other activities and certain periodical benefits. In the following cases you will not receive a (provisional) assessment for the Health and Care Insurance Act (Zvw): if, in question 92c of the tax return, you requested an exemption from the premium for the AWBZ (Exceptional Medical Expenses Act) and the income-related contribution towards the Health and Care Insurance Act for the whole of 2008 If you stated that you were a member of the military during the whole of 2008 in question 97d of the tax return In general, you are insured by the social security in the country in which you are working. Therefore, this means among other things that, if you are living abroad but are working in The Netherlands, you are in general covered by the Exceptional Medical Expenses Act (AWBZ) and therefore also liable to the Health and Care Insurance Act. If you are residing abroad, the Health and Care Insurance Act may therefore also apply to you. You can get more information on this topic on www.belastingdienst.nl.

Example
You are living in Germany and are liable to tax in The Netherlands during the whole year because you have a holiday house in The Netherlands (box 3). You work in The Netherlands and receive wages. The wages are 15,000. As of 1st August you stop working in The Netherlands and are no longer liable to premium payments for the national insurance schemes. As from 1st August, you receive wages in Germany amounting to 25,000.

Method 1: Conversion of the premium income proportionally to time

You were insured in The Netherlands for 210 days. The premium income is converted proportionally to time to 210/360 x 40,000 = 23,333.

Method 2: Deduction method/decrease

Your premium income is reduced by the income for the period in which you were no longer insured. The result is: 40,000 - 25,000 = 15,000.

Method 3: Conversion of the maximum premium income proportionally to time

The maximum income on which the premium is calculated in 2008, is 31,589. The maximum premium income is converted proportionally to time to 210/360 x 31,589 = 18,426.

83

If you are living abroad and are covered in The Netherlands by the Exceptional Medical Expenses Act (AWBZ) because you are working in The Netherlands, you pay the same amount for the income-related contribution as someone working and living in The NetherlandsIn the same situations, you may or may not be entitled to compensations from your employer. If you receive compensation, you need to pay payroll tax and premiums for the national insurance schemes on this amount

More information about share fishermen and income-related

contributions to the Zvw can be obtained from the Foreign Revenue Phone Line: + 31 55 538 53 85.

For question 97f

Were you living abroad in 2008, and was your employer based abroad? In that case, he may not have withheld the income-related contribution and refunded it. If that is the case, you will get a (provisional) assessment for the Zvw (Health and Care Insurance Act) against a rate of 5.1% of your contribution income. Enter your foreign income from present employment for which the employer did not withhold any income-related contributions to the Health and Care Insurance Act, and which he did not refund. This is the amount you stated in question 24 and 25.

For question 97b

You can find the income for the Health and Care Insurance Act (Zvw) on the annual statement of earnings and deductions issued to you by your employer or benefits agency. Do not enclose the annual statement of earnings and deductions with the tax return.

For question 97c

If you received alimony from your ex-partner, you are not required to pay an income-related contribution on this. This only applies if you were also receiving the alimony from the same person before 1st January 2006. Tick the box in the tax return if you met this condition.

For question 97g

Were you insured under the Dutch Health and Care Insurance Act (Zvw)? However, did you already pay a premium or contribution for a statutory regulation of medical expenses on part of the income in another country? In that case, state this foreign income. This way, you are requesting a correction of the contribution income. It could be that you had foreign income from previous employment in 2008. The employer or benefits agency usually does not withhold an income-related contribution from this income. This means that you need to pay the contribution due by means of a (provisional) assessment. Did your employer or benefits agency withhold the income-related contribution? In that case, state the foreign income from previous employment, for which the contribution has already been withheld. You can find this income on the annual statement of earnings and deductions issued to you by your employer or benefits agency.

For question 97d

Were you a member of the military on active service or a member of the military on fully paid exceptional leave? In that case, the Ministry of Defence took care of your medical expenses. Therefore, there was no need for you to insure yourself and you did not pay an income-related contribution (you were, for that matter, covered by and liable to the Exceptional Medical Expenses Act (AWBZ)). Your family members had to insure themselves and if they were receiving income, they did pay an income-related contribution. Did you, in addition to your income from the Ministry of Defence, receive any other income subject to the income-related contribution from which no payroll tax was withheld? For example, profits, income from other activities or periodical benefits? In that case, you were not required to pay an income-related contribution on this other income either. Enter the period during which you were a member of the military on active service or a member of the military on exceptional leave.

For question 97h

Were you subject to compulsory healthcare insurance in 2008 for part of the year in The Netherlands, and part of the year abroad? In that case, state in question 92d Als u in 2008 een deel van het jaar verzekerd was voor de AWBZ and Zorgverzekeringswet for which part of the year you were insured in The Netherlands. Furthermore, in question 97h Inkomen waarover u vermindering van inkomensafhankelijke bijdrage Zorgverzekeringswet vraagt, you can state which part of the contribution income you earned in the period in which you were not insured under the Health and Care Insurance Act (Zvw), because you were insured abroad under a statutory regulation of medical expenses.

For question 97e

State the income from wages that was included in the profit, including the withheld contribution for the Health and Care Insurance Act. You will find this amount in the annual statement of earnings and deductions under loon loonbelasting/volksverzekeringen (wages for payroll tax / national insurances).

More information about income for relief of the

You made profits as a share fisherman
Were you a share fisherman? In that case, you declared the income as profits from a company. You owe an income-related contribution to the Health and Care Insurance Act (Zvw) on these profits. Are you, as a share fisherman, owner or co-owner of the vessel? In that case, you owe a 5.1% income-related contribution to the Health and Care Insurance Act (Zvw). In that case, you need not complete this question. Do you, as a share fisherman, work on board of a seagoing vessel, but are you not the owner or co-owner of the vessel? In that case, your income-related contribution to the Health and Care Insurance Act (Zvw) is 0%. Enter the profits from a company that you as a share fisherman earned in this question. This amount will be deducted from the total contribution income for the Zvw. income-related contribution towards the Health and Care Insurance Act can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

84

calculaTINg Tax
Overview of income and deductible items? Please open the fold-out page.

85

calculaTINg Tax: sTeP 1

With the following calculation tool you can calculate the total amount of income tax and premiums for the national insurance schemes. You need this total amount to determine whether you need to pay tax and premium or whether you will receive a refund. The amounts and the percentages between brackets only apply if you were 65 years of age or older during the whole of 2008.. Where the calculation tool states Reproduce from (......) on page 1 you should reproduce an amount from the overview on page 1 of the explanation.

Take note!
Round all amounts to whole Euros. In doing so, you may round to your own advantage.

Box 1
Taxable income from labour and property Reproduce from F on page 1 Reproduce from A, but enter a maximum of 17,579 Income tax rate for the first bracket Income tax amount for the first bracket Calculate 2.45% of B, but enter a maximum of 430 Deduct: A minus B Reproduce from C, but enter a maximum of 14,010 Income tax rate for the second bracket Income tax amount for the second bracket Calculate 10.70% of D, but enter a maximum of 1.499 Deduct: C minus D Reproduce from E, but enter a maximum of 22,271 Income tax rate for the third bracket Income tax amount for the third bracket Calculate 42% of F, but enter a maximum of 9.353 Deduct: E minus F Income tax rate for the fourth bracket Income tax amount for the fourth bracket Calculate 52% Add Income tax box 1
H G
52%

A B
2,45%

C D
10,70%

E F
42%

x +

Box 2
Taxable income from a substantial interest Reproduce from I on page 1 Income tax amount for the second bracket Calculate 25% of I Add Income tax box 2
I
25% x

Box 3
Taxable income from savings and investments Reproduce from K on page 1 Rate Calculate 30% of K Income tax box 3
K
30% x

Totaal
Income tax in box 1 Reproduce from H above Income tax in box 2 Reproduce from J above Income tax in box 3 Reproduce from L above Add Total income tax
M

86

calculaTINg Tax creDITs: sTeP 2

Calculation tool to determine the tax credits
Tax credits are taken into account when determining the amount you need to pay or will be refunded. These are reliefs on the payable income tax and premiums for the national insurance schemes. As a result, you pay less tax. Whether you are entitled to certain tax credits, depends on your personal situation.

General tax credit Always enter 2,074 (or 970 for persons 65 years of age or older) Employed persons tax credit See the Calculation tool to determine the employed persons tax credit on page 86 Combination tax credit See the explanation for question 80a. Enter 112 (or 54 for persons 65 years of age or older) Supplement to the combination tax credit See the explanation for question 80a. Enter 746 (or 350 for persons 65 years of age or older) Single parent credit See the explanation for question 80a. Enter 1,459 (or 683 for persons 65 years of age or older) Supplement to the single parent credit See the explanation for question 80a and see the Calculation tool to determine the single parent credit on page 86 Parental leave tax credit See the explanation for question 80b and 80c Life savings credit Reproduce the amount from question 19c and 20c in the tax return Elderly persons tax credit See the explanation for question 81. Enter 486 Single elderly persons tax credit See the explanation for question 81a. Enter 555 Young disabled persons tax credit See the explanation for question 82. Enter 666 Credit for social investments See the explanation for question 83 Tax credit for direct investments in venture capital and cultural investments See the explanation for question 83 Add Total tax credits
N

Take note!
If you turned 65 years of age in 2008, the rate changes. The fact is that you no longer have to contribute to the State pension insurance scheme (AOW) as from the month in which you turned 65 years of age. This also has consequences for the amount of your tax credit. More information on this subject can be obtained from the Foreign Revenue Phone Line: +31 55 538 53 85.

87

Calculation tool to determine the empoyed person's tax credit

Reproduce the amounts from the tax return
We calculate your employed person's tax credit automatically. You need not file a request for this in the tax return. You are entitled to the employed person's tax credit if you have income from present employment. This income consists of the following: Profits from a company before entrepreneur's credit and the smal and medium company's profit exemption. This does not include your share of the profit which you generated as a jointly entitled person Wages, benefits from the Sickness Benefits Act and other income from present employment that was subject to payroll tax Tips, share-option rights and other income from present employment that was not subject to payroll tax Exempt income from present employment as an official at an international organisation Foreign income from present employment Income from other activities. Not the income from providing assets

Calculation tool to determine the supplementt to the single parent credit

Income from present employment Reproduce O from the Calculation tool to determine the employment perons's tax credit Calculate 4,3% of V (or 2,01% if 65 years of age or older) Supplement to the single parent tax credit No more than 1.459 (or 683 if 65 years) of age or older)
V

4,3% (of 2,01%) x

Enter in Calculation tool to determine the tax credits

+
Add Income from present employment If O is more than 18.976, you are entitled to the maximum employed person's tax credit that has been assigned to your year of birth. See the table of the maximum employed person's tax credit on this page. Enter the amount in the table into the Calculation tool to determine the tax credits You do not need to complete the Calculation tool for the employed person's tax credit any further If A 18.976 or less, continue below Reproduce from O, but enter a maximum of 8.587 Rate for the first bracket Income tax amount for the first bracket Calculate 1,758% of P (or 0,821% if you were 65 years of age or older). Enter a maximum of 151 (or 71 if you were 65 years of age or older) Deduct: O minus P Tax rate for the second bracket Choose the percentage that belongs to yurr year of birth born in 1951 or later: Calculate 12,430% of Q born in 1948, 1949 or 1950: Calculate 14,874% of Q born in 1946 or1947: Calculate 17,298% of Q born in 1943, 1944 or 1945: Calculate 19,723% of Q born in 1942 or before: Calculate 9,216% of Q Add Your employed persons's tax credit Take note! If the employed person's tax credit calculated here is less than what is mentioned in your annual statement of earnings and deductions, enter the amount mentioned in your annual statement into the calculation tool to determine the tax credits. However, you will receive no more than the amount corresponding to your year of birth. See the table of the maximum employed person's tax credit
P
1,758% (of 0,821%) x

Table of maximum employed person's tax credit

Born in 1951 or later 1948, 1949 or 1950 1946 or 1947 1943, 1944 or 1945 1942 or before Maximum employed person's tax credit 1.443 1.697 1.949 2.201 1.029

+
Enter in Calculation tool to determine the tax credits

If you opted for resident taxpayer status, please continue on page 87. If you did not opt for resident taxpayer status, please continue on page 89.

88

PaYable Or refuNDable: sTeP 3

Below you can calculate if you need to pay or will receive a refund on your income tax.

Income tax owed If you opted for resident taxpayer status

Income tax in box 1 Reproduce from H on page 84 Income in box 1 in the period in The Netherlands on which no Dutch income tax may be levied. Reproduce the total from question 89a, but only if the amount is more than 0. Otherwise enter 0 in W Income tax in box 1 Reproduce from H on this page Multiply by H Your denominator income in box 1 to calculate the relief Reproduce from F on page 1 of the explanation Deduction to avoid double taxation in box 1 for the period in The Netherlands Divide: S by T* Deduct: H minus U
H S T H

x :
U V

Total tax credits Reproduce from N on page 85 Tax portion of the tax credit Multiply: N by 7.3% (15.6% for persons 65 years of age or older) Income tax in box 1 Reproduce from H on page 84 Total income tax Reproduce from M on page 84 Divide: H by M Multiply: W by X Deduct: V minus Y. If the outcome is negative, enter 0 Income in box 1 Reproduce from A on page 1 of the explanation Your public transport commuting allowance and credit due to no or little owner-occupied home debt Reproduce from questions 28c, 29c, 36s and 37t Deduct: income box 1 minus AA Your denominator income in box 1 to calculate the relief Income in box 1 in the period abroad on which no Dutch tax may be levied Reproduce the total from question 90a, but only if the amount is more than 0. Otherwise enter 0 in FF Income tax in box 1 Reproduce from H on page 84 Reproduce from Y on this page Deduct: H minus Y Multiply: CC by DD Your denominator income in box 1 to calculate the relief Reproduce from BB on this page. Divide: EE by BB Relief in box 1 due to thee option for resident taxpayer status Deduct: Z minus FF Payable income tax box 1

N
7,3% x (of 15,6%)

H M

:
X

H Y

x
Y Z

AA BB

CC

DD EE BB

* If the less common setoff method applies in your case, you should enter the amount of the foreign tax in U. In case of doubt, call the Foreign Revenue Phone Line: +31 55 538 53 85.

x :
FF GG

89

Income tax in box 2 Reproduce from J on page 84 Foreign tax on your income which you entered in question 89b** Deduct: J minus HH Tax portion of the tax credit Reproduce from W on page 87 Income tax in box 2 Reproduce from J on page 84 Total income tax Reproduce from M on page 84 Divide: J by M Multiply: W by JJ Deduct: II minus KK. If the outcome is negative, enter 0 Income in box 2 in the period abroad on which no Dutch income tax may be levied Reproduce the total from question 90b, but only if the amount is more than 0. Otherwise enter 0 in QQ Income tax in box 2 Reproduce from J on this page Reproduce from KK on this page Deduct: J minus KK Multiply: MM by NN Gains from a substantial interest Reproduce from G on page 1 of the explanation Relief in box 2 due to opting for resident taxpayer status Divide: OO by PP Deduct: LL minus QQ Payable income tax box 2
J KK MM J M W

J HH II

:
JJ

NN OO PP

x
KK LL

x :
QQ RR

Income tax in box 3 Reproduce from L on page 84 Average basic yield of the assets in the period in The Netherlands on which no Dutch tax may be levied. Calculate the average value of the assets and liabilities you entered in question 89d and multiply this by 4% The number of whole months during which you lived in The Netherlands in 2008 Multtiply by SS Divide: TT by 12 Income tax in box 3 Reproduce from L on this page Multiply: L by UU Taxable income from savings and investments Reproduce from K on page 1 of the explanation Divide: VV by WW Deduction to avoid double taxation in box 3 for the period in The Netherlands Offsettable withholding tax Reproduce from question 89c Add: XX plus YY Deduct: L minus ZZ Tax portion of the tax credit Reproduce from W on page 87 Income tax in box 3 Reproduce from L on this page Total income tax Reproduce from M on page 84 Divide: L by M Multiply: W by AC Deduct: AB minus AD. If the outcome is negative, enter 0 ** A maximum may apply. In case of doubt, call the Foreign Revenue Phone Line: +31 55 538 53 85
L M W

SS TT
12 :

UU L VV WW XX YY

x : +
ZZ AB

:
AC

x
AD AE

90

Reproduce from AE on page 88 Average basic yield in the period abroad on which no Dutch tax may be levied Calculate the average of the total value of the assets which you entered in question 90c and 90d The number of months during which you lived abroad in 2008. A part of a calendar month counts as a whole month Multiply: AF by AG Divide: AH by 12 Income tax in box 3 Reproduce from L on page 84 Reproduce from AD on page 88 Divide: L minus AD Multiply: AI by AJ Average total yield base Reproduce from question 58c Relief due to opting for resident taxpayer status Divide AK by WW Deduct: AE minus AL Payable income tax box 3
L AD AF AG AH
12

AE

x :

AI

AJ AK WW

x :
AL AM

Income tax owed in box 1 Reproduce from GG on page 87 Income tax owed in box 2 Reproduce from RR on page 88 Income tax owed in box 3 Reproduce from AM on this page Add: GG plus RR plus AM Payable income tax Continue with the payable premiums for the national insurance schemes on page 91
AN

Income tax owed If you did not opt for resident taxpayer status
Income tax in box 1 Reproduce from H on page 84 Income in box 1 in the period in The Netherlands on which no Dutch income tax may be levied. Reproduce the total from question 89a, but only if the amount is more than 0. Otherwise enter 0 in W Income tax in box 1 Reproduce from H on this page Multiply by H Your denominator income in box 1 to calculate the relief Reproduce from E minus the offsettable losses on page 1 of the explanation Deduction to avoid double taxation in box 1 for the period in The Netherlands Divide: U by V* Deduct: H minus W Payable income tax box 1
H U V H

x
:
W X

Income tax in box 2 Reproduce from J on page 84 Foreign tax on your income which you entered in question 89b** Deduct: J minus Y Payable income tax box 2

J Y Z

* If the less common setoff method applies in your case, you should enter the amount of the foreign tax in W. In case of doubt, call the Foreign Revenue Phone Line: +31 55 538 53 85. ** A maximum may apply. In case of doubt, call the Foreign Revenue Phone Line: +31 55 538 53 85.

91

Income tax in box 3 Reproduce from L on page 84 Average basic yield of the assets in the period in The Netherlands on which no Dutch income tax may be levied. Calculate the average value of the assets and liabilities you entered in question 89d and multiply this by 4% The number of whole months during which you lived in The Netherlands in 2008 Multiply by AA Divide: BB by 12 Income tax in box 3 Reproduce from L on this page Multiply: L by CC Taxable income from savings and investments Reproduce from K on page 1 of the explanation Deduction to avoid double taxation in box 3 for the period in The Netherlands Divide DD by EE Offsettable withholding tax Reproduce from question 89c Add: FF and GG Deduct: L minus HH Payable income tax box 3

AA BB
12 :

CC L DD EE FF GG

: +
HH PP

92

Income tax in box 1 Reproduce from X on page 89 Income tax in box 2 Reproduce from Z on page 89 Income tax in box 3 Reproduce from PP on page 90 Add: X plus Z plus PP Total income tax Total tax credits Reproduce from N on page 85
N
7,3% x (of 15,6%)

+
QQ

Multiply: N by 7.3% (15.6% for persons 65 years of age or older) Tax portion of the tax credit Take note! If you were not residing in Belgium, Surinam, The Netherlands Antilles or Aruba in the period abroad in 2008 or, as a German resident, were not subject to the 90% ruling, you are not entitled to the tax portion of the tax credit for the whole of 2008. In that case, enter 0. If you were residing in Belgium, Surinam, The Netherlands Antilles or Aruba in the period abroad in 2008 or, as a German resident, were not subject to the 90% ruling, you are entitled to the tax portion of a limited number of tax credits for the whole of 2008. Deduct: QQ minus RR Payable income tax

RR

AN

Premiums owed for national insurance schemes

Your premium income Reproduce from F on page 1 of the explanation, but if you have completed question 92, reproduce the amount of question 95c. Enter a maximum of 31.589 Multiply: AO by 31.15% (13.25% if 65 years of age or older) Your premiums for the national insurance schemes Total tax credits Reproduce from N on page 85
AO
31,15% x (of 13,25%)

AP

N
92,7% x (of 84,4%)

Multiply N by 92.7% (84.4% if 65 years of age or older) Premium portion of your tax credits Deduct: AP minus AQ Premium owed for the national insurance schemes

AQ AR

Taxes and premiums already paid

IWithheld payroll tax Reproduce from questions 19a, 20a, 21a, 22a, 30d and 31d Withheld dividend and lottery and betting tax Reproduce from question 85a and 86a EU savings interest withheld at source Reproduce from question 85b Provisional assessment paid for income tax and national insurance schemes in 2008 Add Total tax and premiums already paid
AS

Payment or refund?
Owed income tax Reproduce from AN Owed premiums for the national insurance schemes Reproduce from AR Provisional refund for income tax and premiums for national insurances schemes in 2008 Add Total tax and premium already paid Reproduce from AS Deduct Payable or refundable amount If AT is positive, you usually have to pay. If AT is negative, we usually refund this amount to you. You will receive a message about this.
AT

93

Calculation tool to determine the income-contribution towards the Health and Care Insurannce Act (Zvw)
Wages for the Zvw from which the employer or benefits agency withheld the income-related contribution Take note! Reproduce the total amount from question 97b and 97e. In case of multiple annual statements, state the total amount of the wages for the Zvw Total wages from which the employer or benefits agency withheld the income-related contribution
A

Income from which no income-related contribution was withheld Profit Reproduce the total amount from question 10 and 18. If you did not opt for resident taxpayer status, reproduce the total amount from question 93a Alimony started after 31st December 2005 Foreign income from previous employment Reproduce the total amount from question 26 and 27. If you did not opt for resident taxpayer status, reproduce the total amount from question 93e Extra earnings or income as a freelancer, home help, artist or professional athlete Reproduce the amount from question 30 and 31. If you did not opt for resident taxpayer status, reproduce the total amount from question 93f Regular payments not subject to payroll tax, excluding alimony Reproduce the amount from question 40 and 41 If you did not opt for resident taxpayer status, reproduce the total amount from question 93h Foreign wages from present employment from which the employer did not withhold an income-related contribution towards the Health and Care Insurance Act Reproduce the amount from question 97f Add Contribution income assessment for the Health and Care Insurance Act If B is 0 or negative, you will not receive an assessment for the Health and Care Insurance Act. In that case, a provisional assessment for the Health and Care Insurance Act will be returned or settled. If B is 0 or negative, you do not need to complete the calculation tool any further Calculating the income-related contribution Maximum amount for which contribution is due Wages from which the employer or benefits agency withheld the income-related contribution Reproduce from A Deduct If C is 0 or negative, you will not receive an assessment for the Health and Care Insurance Act. In that case, a provisional assessment for the Health and Care Insurance Act will be returned or settled. If C is 0 or negative, you do not need to complete the calculation tool any further Amount of the assessment If C is higher than or equal to B, please state 5.1% of B here If C is lower than B, take 5.1% of C Paid provisional assessment for the Health and Care Insurance Act 2008 Deduct: D minus E Amount to be paid or refunded If F is positive, you usually have to pay. If F is negative, we usually refund this amount to you. You will receive a message about this
D E F B

31.231

94

95

IB 327 - 1T81FD

96